Decision Number: |
TC 03045 |
Appellant:
|
Harvey's Jersey Cream Ltd |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Charles HELLIER
|
Date Of Decision:
|
14/11/2013 |
Main Category:
|
CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
Main Subcategory:
|
Exemptions and reliefs |
Notes:
|
CGT – EIS – proceeds of share subscription invested in partnership of which company already a member and paid out to other partners – whether monies raised for the purpose of, or employed in a qualifying business activity – para 1(2)(f) and (g) Sch 5B TCGA 1992. Held: no. |
Decision(s) to Download:
|
TC03045.pdf
|