Dec 12, 2014
"[s]ome of the most welcoming presents can be found in the draft legislation on relationships and derivative contracts ... new sections 322(5B) and 323A of CTA 2009 are among the highlights."
— Adam Blakemore comments in Practical Law Tax on the 2014 Autumn Statement and the draft Finance Bill 2015 clauses.
Matthew Feig, Robert Cannon
Scott Cammarn, Jonathan Watkins, Marshall Jones
Stephen Weiss, Christian Larson