Taylor and Another v The Commissioners for Revenue and Customs: FTTTx 25 Nov 2009

ENTERPRISE Investments Scheme – Eligibility for relief – Individuals qualifying for relief – Whether individual connected with issuing company – Whether individual possessed more than 30% of the loan capital and issued share capital of the issuing company – No – Appeal allowed – ICTA 1988 s.291B

Citations:

[2009] UKFTT 336 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 August 2022; Ref: scu.409129