The general rule in relation to these and other exchange gains and losses is as follows:

A company will be required to bring into account for corporation tax purposes any exchange gains and losses that arise to it under the following:

the company's loan relationships falling within the Corporation Tax Act 2009, Pt. 5 (CTA 2009, s. 328(1));

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.