Flix Innovations Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0301 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Brannan on 5 July 2016.

Read the full decision in Flix Innovations Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0301 (TCC).

INCOME TAX – Enterprise Investment Scheme – ordinary and deferred shares – whether ordinary shares carried a preferential right to assets on a winding up – section 173 Income Tax Act 2007 – purposive construction and de minimis rule of interpretation – appeal dismissed

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