UK Tax Treatment

Leon Cane
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Leon Cane: Touche Ross & Co.

Chapter 12 in OTC Markets in Derivative Instruments, 1993, pp 242-257 from Palgrave Macmillan

Abstract: Abstract Taxation of financial instruments in the UK is undergoing review. A Consultative Document published by the Inland Revenue in August 1991 highlights difficulties encountered under current law and practice. The Document makes recommendations for reform and invited representations on the proposals by 31 January 1992.

Keywords: Foreign Currency; Capital Gain; Trading Activity; Financial Instrument; Future Contract (search for similar items in EconPapers)
Date: 1993
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DOI: 10.1007/978-1-349-13053-5_12

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