Tower Radio Ltd and Another v Revenue and Customs: FTTTx 11 Jul 2013

FTTTX INCOME TAX – PAYE and NIC – Rule 18 lead cases – tax avoidance scheme – bonuses – restricted securities – liquidation distribution – Ch 2 Part 7 ITEPA 2003 – the Ramsay principle – appeals dismissed

[2013] UKFTT 387 (TC)
Bailii
England and Wales

Income Tax

Updated: 18 November 2021; Ref: scu.514186