Revised draft legislation on derecognition of loan relationships and derivatives | Practical Law
https://content.next.westlaw.com/Document/Ica7a861de84d11e398db8b09b4f043e0/View/FullText.html?transitionType=Default&contextData=(sc.Default)
HMRC published revised draft legislation to block schemes that take advantage of the loan relationships and derivative contracts rules on amounts not fully recognised for accounting purposes on 6 December 2010.
Enter to open, tab to navigate, enter to select
Sign in
Sign in
All content
Search:
Search Westlaw
Search Tips
Advanced
Revised draft legislation on derecognition of loan relationships and derivatives
Practical Law UK Legal Update 2-504-1481
(Approx. 4 pages)
Revised draft legislation on derecognition of loan relationships and derivatives
by PLC Tax
Related Content
Published on 07 Dec 2010
•
England,
Wales
HMRC published revised draft legislation to block schemes that take advantage of the loan relationships and derivative contracts rules on amounts not fully recognised for accounting purposes on 6 December 2010.