Enterprise investment scheme claim fails

Resource type: Legal update: case report

Status: Published on 12-Aug-2008

Jurisdictions: England, Wales

On 17 July 2008 the Special Commissioner released her decision in Domain Dynamics (Holdings) Limited v HMRC (Spc 00701). The Special Commissioner held that the appellant's claim for certification under the enterprise investment scheme failed. The decision is a useful illustration of the difficulty in complying with the extensive conditions of the enterprise investment scheme regime.
PLC Tax

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  • Resource ID: 5-382-9457
  • Published: 12-Aug-2008
  • Products:  PLC UK Private Client, PLC UK Tax
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  • EIS checklist EIS checklist (http://uk.practicallaw.com/topic7-384-7144)
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