Members of a partnership between them holding shares in a limited company, were not disqualified from claiming relief from tax under appropriate circumstances under the Business Expansion Scheme. Their separate interests were not to be aggregated because of the partnership.
Citations:
Times 08-Jun-1999, Gazette 09-Jun-1999
Statutes:
Income and Corporation Taxes Act 1988 291 (1)
Jurisdiction:
England and Wales
Income Tax
Updated: 14 September 2022; Ref: scu.79475