Flix Innovations Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0301 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Brannan on 5 July 2016.
Read the full decision in .
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