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 Hancock & Anor [2016] UKUT 81 (TCC) (18 February 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/81.html
Cite as: [2016] UKUT 81 (TCC), [2016] STI 432, [2016] BTC 503, [2016] STC 1433

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Revenue And Customs v Hancock & Anor [2016] UKUT 81 (TCC) (18 February 2016)

Capital gains tax - redemption of qualifying corporate bonds (QCBs) - scheme to avoid the application of s 116 TCGA to a conversion of non- QCBs into QCBs - s 116(1)(b) and s 132 - whether a single transaction of non- QCBs and QCBs into QCBs or two separate transactions - whether the conversion and redemption should be treated as a single composite transaction of the disposal/redemption of non-QCBs - the Ramsay principle

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