Healey v Revenue and Customs: FTTTx 7 Mar 2013

FTTTx INCOME TAX – Discount – Flexi Notes – Floating Rate Notes stripped of interest for a certain period sold to Appellant as part of a Flexi-Note package – Increment realised on sale by Appellant at end of the period – Whether increment taxable as profits or gains under Case III of Schedule D

Citations:

[2013] UKFTT 176 (TC)

Links:

Bailii

Income Tax

Updated: 14 November 2022; Ref: scu.472404