Derivative contracts

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Practice notes
FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and...
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27th Oct
Practice notes
Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are...
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21st Oct
Practice notes
The sale of a 'business' is really a sale of assets bundled together. VAT would therefore be charged on the transfer of each asset in accordance with...
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Produced in partnership with Cathya Djanogly 8th Oct
Practice notes
Provisions in the Finance (No 2) Act 2017 (F(No 2)A 2017) made considerable reforms to the rules governing what companies can do with carried-forward...
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26th Sep
Practice notes
FORTHCOMING CHANGE: HMRC is consulting on changes to the hybrid mismatch rules to ensure that they work proportionately and as intended. Amendments...
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26th Sep
Practice notes
This Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable transaction. For details about the...
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26th Sep
Practice notes
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 26th Sep
Practice notes
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking for views on the principles and design...
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26th Sep
Practice notes
This Practice Note is about the issues that arise on a transfer of a going concern involving land and buildings.A transfer of a going concern (TOGC)...
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26th Sep
Practice notes
The substantial shareholdings exemption (SSE) is an exemption from corporation tax on chargeable gains for certain share disposals by companies. The...
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26th Sep
Practice notes
BackgroundOn 6 July 2018, the government published draft legislation to be included in Finance Bill 2019 (formally the Finance (No 3) Bill 2017–19,...
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26th Sep
Practice notes
Stamp duty land tax (SDLT) is charged on chargeable land transactions. Consequently, the concept of a land transaction and what this encompasses is...
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25th Sep
Practice notes
FORTHCOMING CHANGE: Finance Bill 2020–2021 will contain two technical amendments to the CIR rules to ensure the regime works as intended. The first is...
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25th Sep
Practice notes
If an exemption from stamp duty applies, a document (ie an instrument of transfer) which would otherwise be subject to UK stamp duty is exempt from...
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25th Sep
Practice notes
Unless an exemption or relief applies, payments of:•yearly interest (or amounts that are treated by tax legislation as payments of yearly interest),...
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25th Sep
Practice notes
The amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the 'chargeable consideration' for the...
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25th Sep

Most recent Derivative contracts content

Practice notes
The general rule is that:•the credits (broadly, but not necessarily, profits), and•debits (broadly, but not necessarily, losses)arising to a company...
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25th Sep
Practice notes
This Practice Note sets out rules that apply to periods of account beginning before 1 January 2015.In such periods, where certain conditions were met,...
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25th Sep
Practice notes
This Practice Note sets out rules that apply to periods of account beginning before 1 January 2015.In such periods, where certain conditions were met,...
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25th Sep
Practice notes
A company will most commonly enter a hedge arrangement to mitigate risks and exposures which, broadly, have the potential to impact either:•the...
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25th Sep
Practice notes
This Practice Note does not constitute accounting advice and is not intended to be exhaustive in relation to accounting principles. It seeks only to...
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25th Sep
Practice notes
FORTHCOMING CHANGE: Finance Bill 2020–2021 will contain two technical amendments to the CIR rules to ensure the regime works as intended. The first is...
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25th Sep
Practice notes
Hedging is a mechanism used by companies to mitigate certain risks and exposures which, broadly, have the potential to impact either:•the company's...
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25th Sep
Practice notes
The general rule is that:•the credits (broadly, but not necessarily, profits), and•debits (broadly, but not necessarily, losses)arising to a company...
Read More >
25th Sep
Practice notes
Hedging is the mechanism by which a company will mitigate certain risks and exposures which, broadly, have the potential to impact either:•the...
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25th Sep
Practice notes
A company will most commonly enter a hedge arrangement to mitigate risks and exposures which, broadly, have the potential to impact either:•the...
Read More >
25th Sep
Practice notes
The general rule is that:•the credits (broadly, but not necessarily, profits), and•debits (broadly, but not necessarily, losses)arising to a company...
Read More >
26th Sep
Practice notes
The profits and losses arising to a company from its derivative contracts are, like its profits and losses from its loan relationships, generally...
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26th Sep
Practice notes
The derivative contracts rules are a self-contained regime governing the taxation of a company’s profits and losses arising from its derivative...
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27th Sep
Practice notes
The derivative contracts regime provides the rules for the taxation and relief of a company’s profits and losses arising from its ‘derivative...
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27th Sep
Q&As
Can an entity be a ‘connected [person]’ as defined in section 1122 of the Corporation Tax Act 2010 (CTA 2010) or an ‘associated company’ with the...
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29th Sep

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