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 Nicholas Pike v The Commissioners for HM Revenue and Customs: [2013] 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 dismissed.

Published 1 December 2016