Chevron Petroleum UK Ltd v BP Petroleum Ltd: ChD 1981

The fact that an interest payment may be aggregated with a payment of a different nature does not ‘denature’ the interest payment

Judges:

Megarry V-C

Citations:

[1981] STC 689

Jurisdiction:

England and Wales

Cited by:

Cited – Pike v HM Revenue and Customs CA 20-Jun-2014
The taxpayer challenged rejection of his claim for a loss relief arising from a ‘relevant discounted security’ within the meaning of Schedule 13 to the Finance Act 1996.
Held: It would only be such if, taking the security as at the time of its . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 08 May 2022; Ref: scu.526982