BAILII
British and Irish Legal Information Institute


Freely Available British and Irish Public Legal Information

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Klincke [2010] UKUT 230 (TCC) (7 July 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/230.html
Cite as: [2010] BTC 1644, [2010] STC 2032, [2010] UKUT 230 (TCC), [2010] STI 2349
[New search] [Printable PDF version] [Help]

Klincke [2010] UKUT 230 (TCC) (7 July 2010)

CAPITAL GAINS TAX — securities issued in exchange for shares — whether securities became qualifying corporate bonds on subsequent amendment of terms — yes — whether amendment amounted to a conversion of securities — yes — whether gain on subsequent redemption chargeable to tax — yes — appeal dismissed


A HTML version of this file isn't available click here to view the pdf version : 230.pdf
About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010