CFM63000 - Foreign exchange: matching: anti-avoidance

Contents

CFM63010

‘One-way bet’ schemes: overview

CFM63020

‘One-way bet’ schemes: example

CFM63030

‘One-way bet’ schemes: dual currency loans

CFM63040

‘One-way bet’ schemes: options

CFM63100

FA 2009: ‘one-way exchange effect’