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 .
Enterprise Investment Scheme relief 鈥� when money is 鈥渆mployed鈥� in a qualifying business.