Revenue and Customs Commissioners v Trigg (a partner of Tonnan LLP)
| Jurisdiction | UK Non-devolved |
| Judgment Date | 12 April 2016 |
| Neutral Citation | [2016] UKUT 165 (TCC) |
| Date | 12 April 2016 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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4 cases
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The Commissioners for HM Revenue and Customs v Nicholas M F Trigg (a Partner of Tonnant LLP)
...[2016] UKUT 0165 (TCC) Appeal number: FTC/25/2015 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 p......
- Nicholas M F Trigg (A Partner in Tonnant LLP) v The Commissioners for HM Revenue and Customs
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Stephen Warshaw v The Commissioners for Her Majesty's Revenue & Customs, TC 07107
...the other side. That, as the Upper Tribunal (Asplin J and Judge Berner) said in Trigg v Revenue and Customs Comrs [2016] UKUT 165 (TCC), [2016] STC 1310, at [57], is nothing more than a normal incident of the drafting of statutory conditions defining a particular statutory concept (in this ......
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Revenue and Customs Commissioners v SSE Generation Ltd
...broad policy goals as an aid to interpreting where the line should be drawn: see R & C Commrs v Trigg (a partner of Tonnant LLP) [2016] BTC 505, [35]. [46] I would therefore dismiss Ground 2 of HMRC's appeal. 6. The meaning of “aqueduct” in List B Item 1 [47] The FTT considered the mean......