Weil Tax BLOG - Feed https://tax.weil.com/category/uk-tax/qcb/ Views and developments from the Tax Department at Weil Tue, 14 Apr 2026 20:54:30 +0000 hourly 1 QCBs and the Limits of Purposive Interpretation https://tax.weil.com/uk-tax/qcb/qcbs-and-the-limits-of-purposive-interpretation/ Wed, 17 Jan 2018 16:02:26 +0000 Oliver Walker http://tax.weil.com/?p=488 The Court of Appeal has unanimously held that terms which convert the currency of bonds from sterling to the Euro (and which also allowed the bonds to be repaid in Euros) following an adoption by the UK of the Euro did not preclude the bonds from constituting “qualifying corporate bonds” (“QCBs”).  While at first glance

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]]> The Court of Appeal has unanimously held that terms which convert the currency of bonds from sterling to the Euro (and which also allowed the bonds to be repaid in Euros) following an adoption by the UK of the Euro did not preclude the bonds from constituting “qualifying corporate bonds” (“QCBs”).  While at first glance

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]]> Weil on the Move – Episode 2 – QCB or Non-QCB: That is the Question https://tax.weil.com/uk-tax/straight-to-the-point/weil-on-the-move-episode-2-qcb-or-non-qcb-that-is-the-question/ Tue, 05 Sep 2017 14:27:50 +0000 Oliver Walker Stuart Pibworth http://tax.weil.com/?p=481 The 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

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]]> The 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

The post Weil on the Move – Episode 2 – QCB or Non-QCB: That is the Question appeared first on Weil Tax BLOG.

]]> Two Types of Bond https://tax.weil.com/uk-tax/uk-focus-latest-thinking/two-types-of-bond/ Thu, 13 Jul 2017 17:12:08 +0000 Oliver Walker Stuart Pibworth http://tax.weil.com/?p=479 It is often lamented that the advance of texting and social media has led to the unfortunate proliferation of acronyms and abbreviations that now haunt our daily lives. However, tax practitioners are no strangers to this phenomenon: the tax regime is littered with cumbersome terms that have long been subject to abbreviation and are thrown

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]]> It is often lamented that the advance of texting and social media has led to the unfortunate proliferation of acronyms and abbreviations that now haunt our daily lives. However, tax practitioners are no strangers to this phenomenon: the tax regime is littered with cumbersome terms that have long been subject to abbreviation and are thrown

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