http://www1.lexisnexis.co.uk/TAXTUTOR/subscriber/personal/1b_capital_gains_tax/pdf/1b10-17(F).pdf WebQCB or Non QCBs are effectively loan notes which are often exchanged for shares in a company to facilitate a deal where some of the cash will be paid at a later date. Tax on …
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WebDec 11, 2007 · The taxman classes loan notes as either Qualifying Corporate Bonds ('QCB's') or Non-Qualifying Corporate Bonds ('Non QCB's). The difference between these two different types of loan notes is very important if you're selling your company. Although both of them allow you to defer any gain arising on the shares they do it in completely different ways. WebCG53704 - Qualifying corporate bonds: definition - securities that can qualify TCGA 1992 section 117 provides a statutory definition of what is a qualifying corporate bond (QCB). … topcat andermatt
Selling your company in exchange for loan notes and the new CGT …
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