Flix Innovations Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0301 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Brannan on 5 July 2016.
Read the full decision in .
INCOME TAX 鈥� Enterprise Investment Scheme 鈥� ordinary and deferred shares 鈥� whether ordinary shares carried a preferential right to assets on a winding up 鈥� section 173 Income Tax Act 2007 鈥� purposive construction and de minimis rule of interpretation 鈥� appeal dismissed
Updates to this page
Published 21 February 2017