COCONUT ANIMATED ISLAND LIMITED v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00075 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Ashley Greenbank on 25th March 2024
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SEED ENTERPRISE INVESTMENT SCHEME 鈥� whether arrangements for issuing shares were 鈥渄isqualifying arrangements鈥� 鈥� whether Condition A in s257CF(3) Income Tax Act 2007 met 鈥� scope of 鈥渁rrangements鈥� in s257HJ 鈥� meaning of 鈥渞elevant person鈥� and 鈥減arty to the arrangements鈥� in s257CF(6)
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Published 25 March 2024