Segesta Limited (formerly Blackpool Football Club Properties Limited) v The Commissioners for HM Revenue and Customs: [2012] UKUT 176(TCC)
Upper Tribunal Tax and Chancery decision of Mr Justices Sales and Judge Sinfield on 29 May 2012.
Read the full decision in .
Capital Gains Tax (CGT) - Enterprise Investment Scheme (EIS) - reinvestment relief 鈥� TCGA 1992, Sch 5B 鈥� whether subscription for eligible shares - whether amount received by subscriber in relevant period was repayment of debt within Sch 5B 鈥搉ature of conditions to be satisfied for entitlement to reinvestment relief.
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Published 1 December 2016