Nicholas Pike v The Commissioners for HM Revenue and Customs
Jurisdiction | UK Non-devolved |
Judge | Mr Justice Norris,Judge Berner |
Neutral Citation | [2013] UKUT 0225 (TCC),[2013] UKUT 0225 (TCC) |
Court | Upper Tribunal (Tax and Chancery Chamber) |
Subject Matter | Tax,10 May 2013 |
Date | 10 May 2013 |
Published date | 01 December 2016 |
[2013] UKUT 0225 (TCC)
Appeal number: FTC/01/2012
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
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
NICHOLAS PIKE Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Respondents
TRIBUNAL:
MR JUSTICE NORRIS
JUDGE ROGER BERNER
Sitting in public at The Rolls Building, Fetter Lane, London EC4 on 27 February
2013
Scott Redpath, instructed by SP Consultants Ltd, for the Appellant
Michael Gibbon QC, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
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