Tower Radio Limited and Others v The Commissioners for HM Revenue and Customs: [2015] UKUT 0060 (TCC)

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: [2015] UKUT 0060 (TCC).

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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