The Resource Trigg v HMRC : reflections on purposive construction

Trigg v HMRC : reflections on purposive construction

Label
Trigg v HMRC : reflections on purposive construction
Title
Trigg v HMRC : reflections on purposive construction
Creator
Subject
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
Instantiates
Publication
Label
Trigg v HMRC : reflections on purposive construction
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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