Taxation of derivatives

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This overview is a guide to the Banking & Finance content within the Taxation of derivatives subtopic, with links to appropriate materials.

What are the rules governing the taxation of derivatives?

The rules governing the taxation of derivatives are primarily found in Part 7 of the Corporation Tax Act 2009 (CTA 2009, ss 570–710). Some secondary legislation is also relevant, particularly the regulations known as the ‘Disregard Regs’ (the

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