United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Christopher Richard (Skye Inns Ltd) v HMRC [2011] UKUT 440 (TCC) (8 November 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B25.html
Cite as: [2012] STC 174, [2012] STI 32, [2011] BTC 1930, [2011] UKUT 440 (TCC), [2011] UKUT B25 (TCC)

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Christopher Richard Skye Inns Ltd v HMRC [2011] UKUT 440 (TCC) (8 November 2011)

Enterprise Investment Scheme relief - when money is "employed" in a qualifying business.

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