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

Updates to this page

Published 28 January 2021