Read the full decision in
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).
Published 1 December 2016