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) >> Tower Radio Ltd & Anor v Revenue & Customs [2015] UKUT 60 (TCC) (13 February 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/60.html
Cite as: [2015] BTC 505, [2015] UKUT 60 (TCC), [2015] STC 1257

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Tower Radio Ltd & Total Property Support Services Ltd v Revenue & Customs [2015] UKUT 60 (TCC) (13 February 2015)

INCOME TAX – Part 7 of the Income Tax (Earnings and Pensions) Act 2003 – restricted securities – tax avoidance scheme - the Ramsay principle

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