Derivatives

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Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May

Most recent Derivatives content

Practice notes
Derivative contracts—hedging: taxation (currency contracts and commodity and debt contracts)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks...
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5th Jun
Practice notes
Taxation of derivative contracts—what are derivative contracts?The derivative contracts rules are a self-contained regime governing the taxation of a...
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5th Jun
Practice notes
Derivative contracts—hedging (periods of account beginning before 1 January 2015): elections to disapply Regulations 7 and 8IP COMPLETION DAY: 11pm...
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5th Jun
Practice notes
Derivative contracts—anti-avoidance: transactions not at arm's length and foreign exchange gains and lossesIP COMPLETION DAY: 11pm (GMT) on 31...
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5th Jun
Practice notes
Derivative contracts—anti-avoidance: unallowable purposesThe general rule is that:•the credits (broadly, but not necessarily, profits), and•debits...
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5th Jun
Practice notes
Taxation of derivative contracts—the main rulesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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5th Jun
Practice notes
Taxation of derivative contracts—chargeable gains basis rulesThe general rule is that the profits and losses arising to a company from its derivative...
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5th Jun
Practice notes
Derivative contracts—hedging (periods of account beginning before 1 January 2015): elections to disapply Regulation 9IP COMPLETION DAY: 11pm (GMT) on...
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5th Jun
Practice notes
Derivative contracts—hedging: taxation (basics)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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5th Jun
Practice notes
Taxation of derivative contracts—embedded derivativesThis Practice Note does not constitute accounting advice and is not intended to be exhaustive in...
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5th Jun
Practice notes
Derivative contracts—hedging: accountingIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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5th Jun
Practice notes
Corporate interest restrictionFORTHCOMING CHANGE: Finance Bill 2021 contains two technical amendments to the corporate interest restriction (CIR)...
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5th Jun
Practice notes
Derivative contracts—hedging: taxation (interest rate contracts)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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5th Jun

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