interaction of the rules which relate to corporate reorganisations and those which relate to qualifying corporate bonds
Judges:
Lewison, Kitchen, Floyd LJJ
Citations:
[2017] EWCA Civ 198, [2017] 1 WLR 4717, [2017] WLR(D) 363, [2017] STC 1496, [2017] STI 1325, [2017] BTC 14
Links:
Statutes:
Taxation of Chargeable Gains Act 1992
Jurisdiction:
England and Wales
Citing:
At FTTTx – Hancock and Hancock v Commissioners for Inland Revenue and Customs FTTTx 21-Jul-2014
FTTTx Capital gains tax – redemption of qualifying corporate bonds (QCBs) – scheme to avoid the application of s 116, TCGA to a conversion of non-QCBs into QCBs – s 116(1)(b) – whether a single conversion of . .
At UTTC – Revenue and Customs v Hancock and Another UTTC 18-Feb-2016
UTTC Capital gains tax – redemption of qualifying corporate bonds (QCBs) – scheme to avoid the application of s 116 TCGA to a conversion of non-QCBs into QCBs – s 116(1)(b) and s 132 – whether a single . .
Cited by:
Appeal From (CA) – Hancock and Another v Revenue and Customs SC 22-May-2019
The taxpayers sold their shares in return for loan notes in the form of mixed qualifying (QCB) and non qualifying corporate bonds (Non-QCB) within section 115 of the 1992 Act. Gains on the disposal of QCB would be exempt from CGT. These were then . .
Lists of cited by and citing cases may be incomplete.
Capital Gains Tax
Updated: 07 February 2022; Ref: scu.584526