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Book Review

Taxation of Corporate Debt Foreign Exchange and Derivative Contracts by David Southern and the Price Waterhouse Coopers Foreign Exchange Tax Team (Sixth Edition Tolley Publishing 536 pages paperback £88.95 ISBN 0-75451-788-8)
The writers of the Sixth Edition of this work have faced a monumental task in updating it for the numerous changes in the Finance Act 2002. As the writers mention in their preface there is 'scarcely a nook or cranny' of the provisions dealt with by the book which remains untouched by the latest legislative changes.
Given that the original legislation in the Finance Act 1996 was itself opaque the task of analysing and explaining the latest position — together with the related transitional provisions — must have been extraordinarily difficult.
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