Robuta

https://www.legislation.gov.uk/uksi/2007/3431/contents/made
These Regulations amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (S.I....
derivative contractsloanrelationshipsdisregardbringing
https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm50080
derivative contractsintroductiontaxbulletinsept