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.