UTTC Income tax – EIS relief – section 291B of ICTA – ‘Connected person’ – condition concerning loan capital – whether loan capital and share capital to be aggregated – whether share capital to be taken at nominal value or subscribed value
[2010] UKUT 417 (TCC), [2011] STI 258, [2011] STC 126, [2011] BTC 1501
Bailii
England and Wales
Income Tax
Leading Case
Updated: 01 November 2021; Ref: scu.428179
