Malcolm Healey v The Commissioners for HM Revenue and Customs: [2015] UKUT 0140 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Bishopp on 25 March 2015.
Read the full decision in .
INCOME TAX 鈥� floating rate notes stripped of intermediate interest coupons 鈥� whether difference between purchase price when coupons stripped and sale price when remaining coupons to redemption re-attached a capital or income gain 鈥� income 鈥� whether a 鈥渄iscount鈥� within Schedule D Case III 鈥� yes 鈥� appeal dismissed.
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Published 1 December 2016