11 July 2013
FTT Decision: Tower Radio Ltd v HMRC
INCOME TAX – PAYE & NIC – Rule 18 lead case – tax avoidance scheme – bonuses – restricted securities – liquidation distribution – Ch 2 Part 7 ITEPA 2003 – the Ramsay principle – appeals dismissed
Giles Goodfellow QC & Oliver Conolly, instructed by Barnes Roffe LLP, acted for the Appellants.
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