The commissioners appealed against a decision granting the respondents tax relief under the Enterprise Investment Scheme. Held: The Revenue’s appeal succeeded. Shares could only qualify for a relief by way of a deferral of CGT under the Enterprise Investment Scheme where they had been issued only after an appropriate company resolution. Lord Neuberger of Abbotsbury … Continue reading Revenue and Customs v Alan Blackburn Sports Ltd and Another: CA 18 Dec 2008