FTTTx CGT – EIS – proceeds of share subscription invested in partnership of which company already a member and paid out to other partners – whether monies raised for the purpose of, or employed in a qualifying business activity – para 1(2)(f) and (g) Sch 5B TCGA 1992.
Held: no.
Citations:
[2013] UKFTT 663 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 03 September 2022; Ref: scu.518612
