Trigg v HMRC : reflections on purposive construction
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The work Trigg v HMRC : reflections on purposive construction represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Trigg v HMRC : reflections on purposive construction
Resource Information
The work Trigg v HMRC : reflections on purposive construction represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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