X-Wind Power Ltd v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 10 May 2016

FTTTx SEED ENTERPRISE INVESTMENT SCHEME – application for authority to issue compliance certificate – form of application for enterprise investment scheme used by mistake – effect of ITA 2007 s 257DK – whether error capable of correction – no – appeal dismissed

[2016] UKFTT 317 TC
Bailii
England and Wales

Income Tax

Updated: 17 January 2022; Ref: scu.564843