Michael Ronald Klincke v 皇冠体育app Commissioners for HM Revenue and Customs: [2010] UKUT 230 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Gammie on 7 July 2010.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
7 July 2010

Read the full decision in .

CAPITAL GAINS TAX 鈥� securities issued in exchange for shares 鈥� whether securities became qualifying corporate bonds on subsequent amendment of terms 鈥� yes 鈥� whether amendment amounted to a conversion of securities 鈥� yes 鈥� whether gain on subsequent redemption chargeable to tax 鈥� yes 鈥� appeal dismissed.

Updates to this page

Published 1 December 2016