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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 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.

Published 1 December 2016