QCB status denied for loan note redeemable in foreign currency | Practical Law

QCB status denied for loan note redeemable in foreign currency | Practical Law

An update on the judgment of the Court of Appeal in Harding v HMRC [2008] EWCA Civ 1164, issued on 23 October 2008, on the tax treatment of loan notes redeemable in a foreign currency.

QCB status denied for loan note redeemable in foreign currency

Practical Law UK Legal Update Case Report 4-383-6731 (Approx. 5 pages)

QCB status denied for loan note redeemable in foreign currency

by PLC Tax
Published on 27 Oct 2008 • England, Wales
An update on the judgment of the Court of Appeal in Harding v HMRC [2008] EWCA Civ 1164, issued on 23 October 2008, on the tax treatment of loan notes redeemable in a foreign currency.