United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Trigg (a partner of Tonnant LLP) [2016] UKUT 165 (TCC) (2 April 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/165.html
Cite as: [2016] BTC 505, [2016] UKUT 165 (TCC), [2016] STC 1310

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Revenue And Customs v Trigg (a partner of Tonnant LLP) [2016] UKUT 165 (TCC) (2 April 2016)

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) (appeal from [2014] UKFTT 967 (TC) )

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