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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> INFERNO FILMS LIMITED v Revenue & Customs (Enterprise Investment Scheme - film production company) [2022] UKFTT 141 (TC) (21 April 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08472.html
Cite as: [2022] UKFTT 141 (TC)
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| Decision Number: | TC 08472 |
| Appellant: | INFERNO FILMS LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Kevin POOLE |
| Date Of Decision: | 21/04/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Enterprise Investment Scheme - film production company - risk to capital condition in s.157A ITA07 - whether there was a significant risk of loss of capital - yes - whether the company had objectives to grow and develop its trade in the long term, as opposed to producing a single film or financing a series of individual films - yes - appeal allowed |