Harding v Revenue and Customs Commissioners.  BTC 772
 EWCA Civ 1164.
Court of Appeal (Civil Division).
Rix, Richards and Lawrence Collins L JJ.
Judgment delivered 23 October 2008.
Capital gains tax – Qualifying corporate bonds (QCBs) – Shares exchanged for loan notes with foreign currency redemption option – Foreign currency option not exercised and lapsed – Loan note later redeemed – Whether loan notes became QCBs once foreign currency option lapsed – Taxation of Chargeable Gains Act 1992, s. 116, 117, 132, 135.