Foojit Limited v Revenue and Customs (INCOME TAX - enterprise investment scheme) [2021] UKUT 14 (TCC) (25 January 2021)

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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) >> Foojit Limited v Revenue and Customs (INCOME TAX - enterprise investment scheme) [2021] UKUT 14 (TCC) (25 January 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/14.html
Cite as: [2021] STC 262, [2021] UKUT 14 (TCC), [2021] BTC 509, [2021] STI 669

Foojit Limited v Revenue and Customs [2021] UKUT 14 (TCC) (25 January 2021)

INCOME TAX - enterprise investment scheme - whether shares carry preferential rights falling within s173(2A) of ITA 2007 - yes - appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/14.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) >> Foojit Limited v Revenue and Customs (INCOME TAX - enterprise investment scheme) [2021] UKUT 14 (TCC) (25 January 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/14.html Cite as: [2021] STC 262, [2021] UKUT 14 (TCC), [2021] BTC 509, [2021] STI 669