The Resource Trigg v HMRC : reflections on purposive construction
Trigg v HMRC : reflections on purposive construction
Resource Information
The item Trigg v HMRC : reflections on purposive construction represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Trigg v HMRC : reflections on purposive construction represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The issue that arose for decision Nicholas M F Trigg (a partner in Tonnant LLP) v HMRC (Trigg (CA)) was straightforward: if a security makes provision for the possibility that, pursuant to UK and EU law, the UK might adopt the euro as its currency in lieu of sterling, so that the sterling-dominated securities became euro-denominated securities, does the security qualify as a "qualifying corporate bond" as defined by section 117 of the Taxation of Chargeable Gains Act 1992? This case note comments on the case. It considers the extent to which a purposive interpretation has been, and may be, adopted in the tax field
- Language
- eng
- Label
- Trigg v HMRC : reflections on purposive construction
- Title
- Trigg v HMRC : reflections on purposive construction
- Language
- eng
- Summary
- The issue that arose for decision Nicholas M F Trigg (a partner in Tonnant LLP) v HMRC (Trigg (CA)) was straightforward: if a security makes provision for the possibility that, pursuant to UK and EU law, the UK might adopt the euro as its currency in lieu of sterling, so that the sterling-dominated securities became euro-denominated securities, does the security qualify as a "qualifying corporate bond" as defined by section 117 of the Taxation of Chargeable Gains Act 1992? This case note comments on the case. It considers the extent to which a purposive interpretation has been, and may be, adopted in the tax field
- Citation source
- In: British tax review. - London. - (2018), no. 5 ; p. 521-555
- http://library.link/vocab/creatorName
- Gammie, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- foreign exchange
- bond
- capital gains tax
- tax avoidance
- Label
- Trigg v HMRC : reflections on purposive construction
- Label
- Trigg v HMRC : reflections on purposive construction
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Trigg-v-HMRC--reflections-on-purposive/2G-aZjtE7LM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Trigg-v-HMRC--reflections-on-purposive/2G-aZjtE7LM/">Trigg v HMRC : reflections on purposive construction</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
