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Decision Number: |
TC 02784 |
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Appellant:
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Tower Radio Ltd
Total Property Support Services Ltd |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Peter KEMPSTER
|
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Date Of Decision:
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11/07/2013 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Employment income |
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Notes:
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INCOME TAX - PAYE & NIC – Rule 18 lead cases – tax avoidance scheme
– bonuses - restricted securities - liquidation distribution – Ch 2 Part 7
ITEPA 2003 - the Ramsay principle – appeals dismissed |
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Decision(s) to Download:
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TC02784.pdf 
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