Enterprise Investment Scheme – risk-to-capital condition in section 157A(1)(a)ITA 07 – whether at the date of issue the appellant had objectives to grow and develop its trade in the long-term – whether the appellant exists wholly for the purpose of carrying on a qualifying trade – no – appeal dismissed
Citations:
[2022] UKFTT 306 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 13 September 2022; Ref: scu.680704