Oxbotica Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2018] UKFTT 308 (TC) (14 June 2018)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Oxbotica Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2018] UKFTT 308 (TC) (14 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06538.html
Cite as: [2018] UKFTT 308 (TC)

[New search] [Printable PDF version] [Help]

Decision Number:	TC 06538
Appellant:	Oxbotica Ltd
Respondent:	The Commissioners for the Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Mrs Amanda BROWN
Date Of Decision:	14/06/2018
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Exemptions and reliefs
Notes:	INCOME TAX/CAPITAL GAINS TAX - Seed Enterprise Investment Scheme - issue in principle - whether investment of less than £1000 can constitute an investment for the purposes of the qualifying business - yes - appeal ALLOWED

PDF Copy: [2018] UKFTT 308 (TC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06538.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Oxbotica Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2018] UKFTT 308 (TC) (14 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06538.html Cite as: [2018] UKFTT 308 (TC)