Mr Christopher O Richards and Skye Inns Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 440 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 8 November 2011.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 8 November 2011

Read the full decision in Mr Christopher O Richards and Skye Inns Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 440 (TCC).

Enterprise Investment Scheme relief – when money is “employed” in a qualifying business.

Published 1 December 2016