Foojit Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0014 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Jonathan Richards on 25 January 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 28 January 2021

• Category: Tax
• Release date: 25 January 2021

Read full decision in Foojit Limited v The Commissioners for HM Revenue and Customs

INCOME TAX – enterprise investment scheme – whether shares carry preferential rights falling within s173(2A) of ITA 2007 – yes – appeal dismissed

Published 28 January 2021