[2018] UKUT 0190 TCC

Upper Tribunal (Tax and Chancery Chamber)

Mr Justice Fancourt, Judge Greg Sinfield

Decision released 25 June 2018

Enterprise investment scheme – EIS3 – ICTA 1988, s. 306(1)(b)Raftopoulou v R & C Commrs [2015] BTC 532Raftopoulou [2014] TC 03935 – TCGA 1992, s. 150A – ICTA 1988, s. 289APollen Estate Trustee Co Ltd v R & C Commrs [2013] BTC 606Inco Europe Ltd v First Choice Distribution [2000] 1 WLR 586.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.