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 .

INCOME TAX 鈥� Part 7 of the Income Tax (Earnings and Pensions) Act 2003 鈥� restricted securities 鈥� tax avoidance scheme - the Ramsay principle.

Updates to this page

Published 1 December 2016