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) >> Savva & Ors v Revenue And Customs [2015] UKUT 141 (TCC) (25 March 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/141.html
Cite as: [2015] STI 1401, [2015] BTC 514, [2015] STC 1873, [2015] UKUT 141 (TCC)

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Savva & Ors v Revenue And Customs [2015] UKUT 141 (TCC) (25 March 2015)

INCOME TAX — fixed rate notes stripped of interest coupons — whether difference between purchase price of stripped note and redemption value a “discount” within Schedule D Case III or ITTOIA s 369 — yes — whether notes “deeply discounted securities” — no — appeal dismissed

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