13 February 2015

UT Decision: Tower Radio Ltd v HMRC

INCOME TAX – Part 7 of the Income Tax (Earnings and Pensions) Act 2003 – restricted securities – tax avoidance scheme – the Ramsay principle
Giles Goodfellow QC, instructed by Barnes Roffe LLP, acted for the Appellants.
Click here for the full decision.

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