4Cast Limited v HM Inspector of Taxes: SCIT 6 Jan 2005

SCIT ENTERPRISE INVESTMENT SCHEME – whether money raised by share issues was for the purpose of a qualifying business activity or partly for the activities of foreign subsidiaries – whether money employed wholly for the qualifying business activity – appeal allowed

Citations:

[2005] UKSPC SPC00455

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 June 2022; Ref: scu.221964