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.

Updates to this page

Published 1 December 2016