Read the full decision in
Capital Gains Tax (CGT) - Enterprise Investment Scheme (EIS) -
reinvestment relief – TCGA 1992, Sch 5B – whether subscription for eligible
shares - whether amount received by subscriber in relevant period was
repayment of debt within Sch 5B –nature of conditions to be satisfied for
entitlement to reinvestment relief.
Published 1 December 2016