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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Fashion on the Block v Revenue & Customs (Keywords- Seed Enterprise Investment Scheme- EIS1 used in error, whether that represented a prior risk capital investment, purposive construction of the SEIS legislation and realistic view of the facts- no prior risk capital investment, whether unilateral mistake and whether rectification possible, yes) [2021] UKFTT 306 (TC) (02 September 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08248.html
Cite as: [2021] STI 2103, [2021] UKFTT 306 (TC)
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| Decision Number: | TC 08248 |
| Appellant: | Fashion on the Block |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Heather GETHING |
| Date Of Decision: | 02/09/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Keywords- Seed Enterprise Investment Scheme- EIS1 used in error, whether that represented a prior risk capital investment, purposive construction of the SEIS legislation and realistic view of the facts- no prior risk capital investment, whether unilateral mistake and whether rectification possible, yes - appeal allowed |