Taylor & Haimendorf [2010] UKUT 417 (TCC) (23 November 2010)

417 Taylor & Haimendorf [2010] UKUT 417 (TCC) (23 November 2010)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Taylor & Haimendorf [2010] UKUT 417 (TCC) (23 November 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/417.html
Cite as: [2011] STC 126, [2010] UKUT 417 (TCC), [2011] STI 258, [2011] BTC 1501

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HMRC v Mr R J Taylor & Mr N Haimendorf [2010] UKUT 417 (TCC) (23 November 2010)

Income tax – EIS relief – section 291B of ICTA – "Connected person" – condition concerning loan capital – whether loan capital and share capital to be aggregated – whether share capital to be taken at nominal value or subscribed value

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/417.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Taylor & Haimendorf [2010] UKUT 417 (TCC) (23 November 2010) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/417.html Cite as: [2011] STC 126, [2010] UKUT 417 (TCC), [2011] STI 258, [2011] BTC 1501