United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Nicholas Pike v HMRC [2013] UKUT 225 (TCC) (10 May 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/225.html
Cite as: [2013] UKUT 225 (TCC)

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Nicholas Pike v HMRC [2013] UKUT 225 (TCC) (10 May 2013)

"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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