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Harding v HM Revenue & Customs Commissioners

[2008] STC 3499; [2008] BTC 772; [2008] STI 2322

Court: Court of Appeal
Date of Judgment: 23.10.08

An appeal to the Court of Appeal relating to the construction of section 117(1)(b) of the Taxation of Chargeable Gains Act 1992. The issue was whether a lapsed foreign currency provision in a loan note constituted a security 'in respect of which no provision is made for redemption in a currency other than sterling' for the purposes of the section 117(1)(b) definition of qualifying corporate bonds.

Ruth Jordan


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