Taxing derivative transactions: The income/capital divide | Practical Law

Taxing derivative transactions: The income/capital divide | Practical Law

A consideration of the tax treatment of derivative contracts which also examines the changes introduced by the Finance Act 2002.

Taxing derivative transactions: The income/capital divide

Practical Law UK Articles 1-101-8089 (Approx. 17 pages)

Taxing derivative transactions: The income/capital divide

by David Hughes, Allen & Overy
Law stated as at 14 Oct 2002 • United Kingdom
A consideration of the tax treatment of derivative contracts which also examines the changes introduced by the Finance Act 2002.