The Weekly Law Reports
[2018] 1 WLR 5180
Court of Appeal
*Trigg
v
Revenue and Customs Commissioners
[2018] EWCA Civ 17
2017 Nov 22,
23;
2018 Jan 18
2018 Jan 18
Patten, Floyd, Hamblen LJJ
Revenue— Capital gains tax— Exemptions— Disposal of qualifying corporate bonds— Sterling-denominated bonds providing for redenomination in euros in event that United Kingdom’s currency changing to euros— Whether bonds making “provision … for conversion into, or redemption in, a currency other than sterling”—
Taxation of Chargeable Gains Act 1992 (c 12), s 117(1)(b)
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