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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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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] STC 1257,
[2015] UKUT 60 (TCC)
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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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