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Decision Number: |
TC 03045 |
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Appellant:
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Harvey's Jersey Cream Ltd |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Charles HELLIER
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Date Of Decision:
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14/11/2013 |
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Main Category:
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CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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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. |
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Decision(s) to Download:
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TC03045.pdf 
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