DERIVATIVE-CONTRACTS

Mandipa Soni and Edward Brown (Grant Thornton) discuss the taxation of loan relationships and derivatives for UK corporates, with a focus on convertible securities from the borrower’s perspective.

David Southern QC

David Southern QC (Temple Tax Chambers) examines the Court of Appeal decision.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

James Stewart

James Stewart (Taylor Wessing) reviews the draft legislation extending corporation tax to the UK property income of offshore corporate landlords, and the potential impact on offshore structures.

James Tryfonos

Eloise Walker

Eloise Walker and James Tryfonos (Pinsent Masons) provide a guide to the potential tax pitfalls in respect of interest rate swaps.

Mark Middleditch

Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter affecting the City.

Paul Miller

James Seddon

Paul Miller and James Seddon (Ashurst) explain the new debt and derivative rules.

David Boneham

David Boneham (Deloitte) summarises the changes arising from the government’s review of the loan relationships and derivative contracts rules.

Mark Middleditch

Mark Middleditch (Allen & Overy) provides this month’s update, including: the limits of the purposive approach in tax avoidance cases; accelerated payments and DOTAS; draft changes on loan relationships and derivative contracts; notice clauses in tax indemnities; and the new HMRC Stamp Taxes on Shares Manual