Tax analysis: In HMRC v Trigg, the Court of Appeal reversed the decision of the Upper Tribunal (UT) by holding that euro conversion clauses did not prevent the taxpayer’s sterling denominated bonds from being qualifying corporate bonds (QCBs).
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On 29 August 2015, the Prudential Regulation Authority (PRA) published the PRA Rulebook (Rulebook). The transition from the Handbook to the Rulebook was intended to benefit PRA-authorised firms, to access clearer and more concise rules. Alongside the Rulebook, supervisory statements and statements
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