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technical.helpdesk@lexisnexis.co.ukB1523 Tax treatment of derivatives - Part 3
Tolley CPD
Tax treatment of derivatives - Part 3
Malcolm Greenbaum
Seminar
This Seminar is 25 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Regulations 7, 8 and 9
- 3) When disregarded amounts are brought into account (Regulation 10)
- 4) “in all other cases” - example
- 5) Deadlines to make disregard elections (Reg 7, 8 or 9)
- 6) Making and revoking elections (reg 7,8 and 9)
- 7) Group continuity
- 8) Hedging a proposed share issue (Reg 7A)
- 9) Example - currency contract
- 10) Solution
- 11) Example - interest rate contract
- 12) Solution - interest rate contract
- 13) Example - fair value hedge
- 14) Solution - fair value hedge
- 15) Aircraft purchase example from Part 1
- 16) Solution 1 - with hedge accounting
- 17) Solution 2 - no hedge accounting
+44 (0) 330 161 1234
technical.helpdesk@lexisnexis.co.uk
