Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Bishopp on 13 February 2015.
Read the full decision in Tower Radio Limited and Others v The Commissioners for HM Revenue and Customs:  UKUT 0060 (TCC).
INCOME TAX – Part 7 of the Income Tax (Earnings and Pensions) Act
2003 – restricted securities – tax avoidance scheme - the Ramsay principle.
Release date: 13 February 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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