Foojit Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0014 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Jonathan Richards on 25 January 2021
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INCOME TAX 鈥� enterprise investment scheme 鈥� whether shares carry preferential rights falling within s173(2A) of ITA 2007 鈥� yes 鈥� appeal dismissed
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Published 28 January 2021