References: [2016] UKUT 165 (TCC)
Links: Bailii
UTTC Ratio 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)
This case cites:
- Appeal from – Trigg -v- Revenue & Customs FTTTx (Bailii, [2014] UKFTT 967 (TC))
FTTTx CAPITAL GAINS TAX – whether a bond a QCB – bond had provision for conversion to euro if UK joined monetary union – bond a QCB . .
(This list may be incomplete)
Last Update: 28-Apr-16
Ref: 562436
