INFERNO FILMS LIMITED v Revenue & Customs (Enterprise Investment Scheme - film production company) [2022] UKFTT 141 (TC) (21 April 2022)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> INFERNO FILMS LIMITED v Revenue & Customs (Enterprise Investment Scheme - film production company) [2022] UKFTT 141 (TC) (21 April 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08472.html
Cite as: [2022] UKFTT 141 (TC)

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Decision Number:	TC 08472
Appellant:	INFERNO FILMS LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Kevin POOLE
Date Of Decision:	21/04/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	Enterprise Investment Scheme - film production company - risk to capital condition in s.157A ITA07 - whether there was a significant risk of loss of capital - yes - whether the company had objectives to grow and develop its trade in the long term, as opposed to producing a single film or financing a series of individual films - yes - appeal allowed

PDF Copy: [2022] UKFTT 141 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08472.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> INFERNO FILMS LIMITED v Revenue & Customs (Enterprise Investment Scheme - film production company) [2022] UKFTT 141 (TC) (21 April 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08472.html Cite as: [2022] UKFTT 141 (TC)