[2018] UKFTT 0096 (TC)

Judge Jonathan Cannan

Decision released 23 February 2018

Income tax – Enterprise investment scheme relief – Company limited by guarantee – Whether controlled by issuing company – Whether a subsidiary of issuing company – If so, whether a qualifying subsidiary – Appeal dismissed.

  The First-tier Tribunal decided that the appellant did not satisfy the requirements for being a EIS qualifying company as its indirect holding of a company limited by guarantee did not meet the control and qualifying subsidiaries requirements.


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