Taxation of Loan Relationships and Derivative Contracts
Taxation of Loan Relationships and Derivative Contracts, Tenth Edition,
is updated in line
with the Finance Act (No 2) 2015 which brings in significant changes to the loan relation rules.
In addition, it includes changes to both UK and International Accounting Standards.
This new edition covers developments in the Basic Erosion and Profit Shifting (BEPs) project and
the related new climate and wider concept of tax avoidance (GAAR). The chapters
covering accounting framework, reorganisations and international aspects have been
significantly updated since the previous edition and new chapters have been added with a
summary of all relevant cases and a chapter covering Islamic Finance.ISBN: 9781784511357 ISBN: 9781784511364
Hamilton on Tax Appeals, 2nd Edition
Hamilton on Tax Appeals
will guide you through the tax appeals process from start to finish,
providing a thorough review of the Tribunal system. Every aspect of a dispute with HMRC is
covered, from the time the decision is made, including the HMRC internal review process.
It deals in detail with the practice and procedure of the Tax Chamber of the First-tier Tribunal, and the
Tax and Chancery Chamber of the Upper Tribunal, and gives a practical guide to the conduct of cases.
The Tribunal system had not long come into force when the book was initially published and this
new edition is updated in many important respects, not least due to the large amount of case
law that has subsequently appeared.
This book contains:
References to all the relevant legislative provisions for appeals
Relevant case law
Amended versions of the Rules for each Tribunal
Practice Directions and Practice Statements
Guidance issued by the Tribunals
Coverage of HMRC’s internal review process
Tax practitioners, accountants of small and large firms, HMRC, judiciary and tribunal members
will all have their own working knowledge enhanced by this excellent new title.ISBN: 9781784510213 ISBN: 9781784510220
Watch an interview
with the author