Ximena Montes Manzano examines the Supreme Court’s decision in Hancock v Revenue and Customs Commissioners


4th June 2019

Ximena Montes Manzano examines the Supreme Court’s decision in Hancock v Revenue and Customs Commissioners that a conversion of qualifying corporate bonds (QCBs) and non-QCBs in a reorganisation was not a single conversion for the purposes of section 132 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992).

Click below for the full article first published in LexisPSL Legal Insights (4/6/19).


Download: nw1046_Capital_gains_tax_chargeable_on_mixed_qualif'.pdf

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Ximena Montes Manzano