Upper Tribunal Tax and Chancery decision of Mr Justice Norris and Judge Berner on 10 May 2013.
Read the full decision in Nicholas Pike v The Commissioners for HM Revenue and Customs:  UKUT 0225 (TCC).
INCOME TAX – claim for loss on disposal of loan stock – whether loan
stock a “relevant discounted security” – FA 1996, Sch 13, para 3 – whether
additional payment on redemption of loan stock was interest – yes – appeal
Release date: 10 May 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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