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Decision Number: |
TC 06354 |
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Appellant:
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Hunters Property PLC |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan CANNAN
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Date Of Decision:
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23/02/2018 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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INCOME TAX – enterprise investment scheme relief – company limited by guarantee – whether controlled by issuing company – whether a subsidiary of issuing company – if so, whether a qualifying subsidiary – appeal dismissed |
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Decision(s) to Download:
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TC06354.pdf 
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