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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Klincke [2010] UKUT 230 (TCC) (7 July 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/230.html
Cite as: [2010] UKUT 230 (TCC), [2010] STI 2349, [2010] BTC 1644, [2010] STC 2032

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Klincke [2010] UKUT 230 (TCC) (7 July 2010)

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


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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/230.html