[2009] UKFTT366 (TC)

[The appeal against this decision is reported at [2011] BTC 1,930.]

Howard M Nowlan (Judge) (Chairman), Elizabeth Bridge (Member)

Decision released 15 December 2009

Capital gains tax– relief under Enterprise Investment Scheme– whether 80% of the share capital subscribed had been ‘employed’ in the qualifying companyʼs trade within the twelve month period from the subscription – monies on instant access deposit account – consideration of different business requirements – appeal dismissed

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