Segesta Ltd v HMRC: UTTC 29 May 2012

UTTC Capital Gains Tax (CGT) – Enterprise Investment Scheme (EIS) – reinvestment relief – TCGA 1992, Sch 5B – whether subscription for eligible shares – whether amount received by subscriber in relevant period was repayment of debt within Sch 5B -nature of conditions to be satisfied for entitlement to reinvestment relief

Citations:

[2012] UKUT 176 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 05 August 2022; Ref: scu.462883