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