CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities) [2021] UKFTT 383 (TC) (20 October 2021)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities) [2021] UKFTT 383 (TC) (20 October 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08305.html
Cite as: [2021] STI 2727, [2021] UKFTT 383 (TC)

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Decision Number:	TC 08305
Appellant:	CHF PIP! PLC
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Nigel POPPLEWELL
Date Of Decision:	20/10/2021
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	INCOME TAX - EIS - Qualifying business activities - was a trade being carried on - yes - by the appellant - yes - on a commercial basis with a view to profit - no - was it carrying on excluded activities - no - did it meet the risk to capital condition - no - appeal dismissed

PDF Copy: [2021] UKFTT 383 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08305.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities) [2021] UKFTT 383 (TC) (20 October 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08305.html Cite as: [2021] STI 2727, [2021] UKFTT 383 (TC)