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:  UKUT 440 (TCC).
Enterprise Investment Scheme relief – when money is “employed” in a
Release date: 8 November 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.