Hunters Property PLC v The Commissioners For Her Majesty's Revenue & Customs, TC 06354
| Jurisdiction | UK Non-devolved |
| Judge | Jonathan CANNAN |
| Judgment Date | 23 February 2018 |
| Neutral Citation | [2018] UKFTT 0096 (TC) |
| Respondent | The Commissioners For Her Majesty's Revenue & Customs |
| Appellant | Hunters Property PLC |
| Reference | TC 06354 |
| Court | First-tier Tribunal (Tax Chamber) |
[2018] UKFTT 0096 (TC)
TC06354
Appeal number: TC/2017/02515
INCOME TAX – enterprise investment scheme relief – company limited by
guarantee – whether controlled by issuing company – whether a subsidiary
of issuing company – if so, whether a qualifying subsidiary – appeal
dismissed
FIRST-TIER TRIBUNAL
TAX CHAMBER
HUNTERS PROPERTY PLC
Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
Respondents
REVENUE & CUSTOMS
TRIBUNAL:
JUDGE JONATHAN CANNAN
Sitting in public in Manchester on 6 November 2017
Mr Keith Gordon instructed by Garbutt and Elliot Chartered Accountants for
the Appellant
Mr Simon Foxwell of HM Revenue & Customs Solicitor’s Office and Legal
Services for the Respondents
© CROWN COPYRIGHT 2018
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