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.
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.
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Published 1 December 2016