Segesta Limited (formerly Blackpool Football Club Properties Limited) v The Commissioners for HM Revenue and Customs: [2012] UKUT 176(TCC)

Upper Tribunal Tax and Chancery decision of Mr Justices Sales and Judge Sinfield on 29 May 2012.

Read the full decision in Segesta Limited (formerly Blackpool Football Club Properties Limited) v The Commissioners for HM Revenue and Customs: [2012] UKUT 176(TCC).

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.

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