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Decision Number: |
TC 04523 |
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Appellant:
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Robert Ames |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
ANNE REDSTON
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Date Of Decision:
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07/07/2015 |
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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 – Enterprise Investment Scheme – eligible shares – EIS income tax relief not claimed because income below personal allowance – whether CGT exemption only available if EIS relief claimed – whether the legislation should be interpreted “purposively” on a reverse Ramsay basis –whether the legislation can be “read down” under the Human Rights Act section 3 – HMRC refusal to allow late claim – whether TMA s 118(2) allows a late claim on the basis of reasonable excuse – whether Tribunal has jurisdiction over HMRC’s care and management powers – appeal dismissed. |
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Decision(s) to Download:
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TC04523.pdf 
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