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 .
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