Mr Christopher O Richards and Skye Inns Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 440 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 8 November 2011.

Read the full decision in Mr Christopher O Richards and Skye Inns Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 440 (TCC).

Enterprise Investment Scheme relief – when money is “employed” in a qualifying business.

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