Healey v Revenue And Customs [2015] UKUT 140 (TCC) (25 March 2015)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Healey v Revenue And Customs [2015] UKUT 140 (TCC) (25 March 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/140.html
Cite as: [2015] STI 1400, [2015] BTC 513, [2015] UKUT 140 (TCC), [2015] STC 1749

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INCOME TAX — floating rate notes stripped of intermediate interest coupons — whether difference between purchase price when coupons stripped and sale price when remaining coupons to redemption re-attached a capital or income gain — income — whether a “discount” within Schedule D Case III — yes — appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/140.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Healey v Revenue And Customs [2015] UKUT 140 (TCC) (25 March 2015) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/140.html Cite as: [2015] STI 1400, [2015] BTC 513, [2015] UKUT 140 (TCC), [2015] STC 1749