Corporation Tax
                    
                    Foreign exchange issues
                    
                         Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)
                    
                    
                            14 Jul 2020 11:44
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