Taxation of Loan Relationships and Derivative Contracts
Southern, David This new edition gives the reader expert guidance on the legislation surrounding loan relationships and derivative contracts which have undergone significant change in the last few years. The new edition combines the guidance given in the 10th edition and a Supplement published in 2020 to pick up the new rules on loss reliefs, and the corporate interest restriction restriction rules.
The 11th edition is further enhanced by the inclusion of a ...