Philip Savva and Others v The Commissioners for HM Revenue and Customs: [2015] UKUT 0141 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Bishopp on 25 March 2015.
Read the full decision in .
INCOME TAX 鈥� fixed rate notes stripped of interest coupons 鈥� whether difference between purchase price of stripped note and redemption value a 鈥渄iscount鈥� within Schedule D Case III or ITTOIA s 369 鈥� yes 鈥� whether notes 鈥渄eeply discounted securities鈥� 鈥� no 鈥� appeal dismissed.
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Published 1 December 2016