UTTC INCOME TAX – Enterprise Investment Scheme – ordinary and deferred shares – whether ordinary shares carried a preferential right to assets on a winding up – section 173 Income Tax Act 2007 – purposive construction and de minimis rule of interpretation – appeal dismissed
[2016] UKUT 301 (TCC)
Bailii
England and Wales
Income Tax
Updated: 20 January 2022; Ref: scu.567363
