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Decision Number: |
TC 00304 |
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Appellant:
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Skye Inns Limited and
Mr Chris O Richards |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Howard NOWLAN
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Date Of Decision:
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15/12/2009 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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Capital gains tax - relief under Enterprise Investment Scheme - whether 80% of the share capital subscribed had been "employed" in the qualifying company's trade within the twelve month period from the subscription - monies on instant access deposit account - consideration of different business requirements - appeal dismissed |
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Decision(s) to Download:
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TC00304.doc 
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