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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Oxbotica Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2018] UKFTT 308 (TC) (14 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06538.html
Cite as: [2018] UKFTT 308 (TC)
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| Decision Number: | TC 06538 |
| Appellant: | Oxbotica Ltd |
| Respondent: | The Commissioners for the Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Mrs Amanda BROWN |
| Date Of Decision: | 14/06/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Exemptions and reliefs |
| Notes: | INCOME TAX/CAPITAL GAINS TAX - Seed Enterprise Investment Scheme - issue in principle - whether investment of less than £1000 can constitute an investment for the purposes of the qualifying business - yes - appeal ALLOWED |