Segesta Ltd v HMRC; UTTC 29 May 2012

References: [2012] UKUT 176 (TCC)
Links: Bailii
Ratio: 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

Last Update: 20-Jun-16
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