CFM9050 - Taxing FOREX: history
Introduction
This guidance describes the post-FA2002 taxation of loan
relationships, derivative contracts and forex
The following pages provide a history of the FOREX tax
legislation.
Contents
| CFM9051 | A history of the FOREX legislation showing why it was needed |
| CFM9055 | An overview of the FA 1993 legislation |
| CFM9060 | An overview of the new rules in FA 2002 |
