Weil on the Move – Episode 2 – QCB or Non-QCB: That is the Question
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Conversion, Debt, Individual, Interpretation, non-QCB, On the Move – Tax Podcasts on U.K. Legal Issues, Purposive, QCB, Reorganisation, Straight to the Point, U.K. TaxThe recent U.K. Court of Appeal decision in Hancock v HMRC raises the interesting (and important) question of the U.K. tax treatment of reorganizations involving qualifying corporate bonds (QCBs) and non-qualifying corporate bonds (non-QCBs). Although often thought of as one of the more certain areas of personal taxation, the Hancock decision has thrown some doubt on this topic. Listen to the podcast.
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