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

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)
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Last Update: 28-Apr-16
Ref: 562436

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