United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Segesta Ltd v HMRC [2012] UKUT 176 (TCC) (29 May 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/176.html
Cite as: [2012] UKUT 176 (TCC)

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Segesta Ltd v HMRC [2012] UKUT 176 (TCC) (29 May 2012)

"Capital Gains Tax (CGT) - Enterprise Investment Scheme (EIS) - reinvestment relief – TCGA 1992, Sch 5B – whether subscription for eligible shares - whether amount received by subscriber in relevant period was repayment of debt within Sch 5B –nature of conditions to be satisfied for entitlement to reinvestment relief"

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