Capital gains tax (CGT) – enterprise investment scheme (EIS) – reinvestment relief – TCGA 1992, Sch 5B – whether amount received by subscriber in relevant period was repayment of debt or payment within Sch 5B, para 13(2) – fraud or malfeasance of agent – agent acting without authority – mistake – whether shares issued were ‘eligible shares’
Citations:
[2010] UKFTT 235 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 23 August 2022; Ref: scu.422246
