The Commissioners for HM Revenue and Customs v Nicholas M F Trigg (a Partner of Tonnant LLP): [2016] UKUT 0165 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Asplin and Judge Berner on 12 April 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v Nicholas M F Trigg (a Partner of Tonnant LLP): [2016] UKUT 0165 (TCC).

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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