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Decision Number: |
TC 06538 |
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Appellant:
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Oxbotica Ltd |
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Respondent:
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The Commissioners for the Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Mrs Amanda BROWN
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Date Of Decision:
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14/06/2018 |
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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/CAPITAL GAINS TAX – Seed Enterprise Investment Scheme – issue in principle – whether investment of less than £1000 can constitute an investment for the purposes of the qualifying business – yes – appeal ALLOWED
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Decision(s) to Download:
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TC06538.pdf 
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