Nicholas Pike v The Commissioners for HM Revenue and Customs: [2013] UKUT 0225 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Norris and Judge Berner on 10 May 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
10 May 2013

Read the full decision in .

INCOME TAX 鈥� claim for loss on disposal of loan stock 鈥� whether loan stock a 鈥渞elevant discounted security鈥� 鈥� FA 1996, Sch 13, para 3 鈥� whether additional payment on redemption of loan stock was interest 鈥� yes 鈥� appeal dismissed.

Updates to this page

Published 1 December 2016