FTTTx Income Tax – Enterprise Investment Scheme – Individuals qualifying for relief – Connected persons – 30% of loan capital and issued share capital – Whether 30% of each or 30% of the aggregate – Claimants possessing more than 30% of loan capital and less than 30% of issued share capital – Whether connected to issuing company – No – ICTA 1988 s.291B(1)(b)
[2010] UKFTT 115 (TC), [2010] STI 2126, [2010] SFTD 579
Bailii
England and Wales
Income Tax
Updated: 01 November 2021; Ref: scu.408978