Revenue and Customs v Trigg (A Partner of Tonnant Llp): UTTC 2 Apr 2016

UTTC CAPITAL GAINS TAX – qualifying corporate bonds (QCBs) – whether provisions in bond instruments for redenomination of sterling bonds to euros (or another currency) on adoption by the UK of the euro (or other currency) as its lawful currency prevented the bonds from being QCBs – TCGA 1992, s 117(1)(b) and s 117(2)(b)

[2016] UKUT 165 (TCC)
England and Wales
Appeal fromTrigg v Revenue and Customs FTTTx 20-Oct-2014
FTTTx CAPITAL GAINS TAX – whether a bond a QCB – bond had provision for conversion to euro if UK joined monetary union – bond a QCB . .

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Capital Gains Tax

Leading Case

Updated: 02 November 2021; Ref: scu.562436