X-Wind Power Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0290 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 27 July 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
28 July 2017
Category:
Tax
Release date:
27 July 2017

Read the full decision in X-Wind Power Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0290 (TCC) .

Income Tax – Seed Enterprise Investment Scheme – compliance statement completed using form for Enterprise Investment Scheme by mistake – whether compliance statement a nullity – whether company able to make a supplementary claim under section 42(9) Taxes Management Act 1970.

Published 28 July 2017