Enterprise Investment Scheme – Whether company engaged in ‘property development’ – Whether money raised by share issue ’employed’ within statutory time limit – Richards and Skye Inns v HMRC [2011] UKUT B25 (TCC) applied – Appeal dismissed
[2012] UKFTT 63 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 14 January 2022; Ref: scu.450780