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 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.

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