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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities) [2021] UKFTT 383 (TC) (20 October 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08305.html
Cite as: [2021] STI 2727, [2021] UKFTT 383 (TC)
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| Decision Number: | TC 08305 |
| Appellant: | CHF PIP! PLC |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
| Date Of Decision: | 20/10/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - EIS - Qualifying business activities - was a trade being carried on - yes - by the appellant - yes - on a commercial basis with a view to profit - no - was it carrying on excluded activities - no - did it meet the risk to capital condition - no - appeal dismissed |