BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)


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)

[New search] [Printable PDF version] [Help]



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."

A HTML version of this file is not available click here or view below the pdf version : 225.pdf


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/225.html