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Decision Number: |
TC 01151 |
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Appellant:
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Nicholas Pike |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
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Date Of Decision:
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04/05/2011 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Losses |
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Notes:
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Income tax – whether a security was a relevant discounted security – security paying on redemption a sum calculated as 7.25% per annum accruing daily - whether “interest” includes sums not paid periodically – yes – appeal dismissed |
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Decision(s) to Download:
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TC01151.doc 
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