Seed Enterprise Investment Scheme – EIS1 used in error, whether that represented a prior risk capital investment, purposive construction of the SEIS legislation and realistic view of the facts- no prior risk capital investment, whether unilateral mistake and whether rectification possible, yes – appeal allowed
[2021] UKFTT 306 (TC)
Bailii
England and Wales
Updated: 26 September 2021; Ref: scu.667931
