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) >> Flix Innovations Ltd v Revenue & Customs [2016] UKUT 301 (TCC) (5 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/301.html
Cite as: [2016] UKUT 301 (TCC), [2016] STI 2636, [2016] BTC 512, [2016] STC 2206

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Flix Innovations Ltd v Revenue & Customs [2016] UKUT 301 (TCC) (5 July 2016)

INCOME TAX – Enterprise Investment Scheme – ordinary and deferred shares – whether ordinary shares carried a preferential right to assets on a winding up – section 173 Income Tax Act 2007 – purposive construction and de minimis rule of interpretation – appeal dismissed

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