27 July 2017
UT Decision: X-Wind Power Limited v HMRC
Income Tax – Seed Enterprise Investment Scheme – compliance statement completed using form for Enterprise Investment Scheme by mistake – whether compliance statement a nullity – whether company able to make a supplementary claim under section 42(9) Taxes Management Act 1970.
Barbara Belgrano, Counsel, instructed by the Solicitor to HM Revenue and Customs, for the Respondents.
To see the approved Decision, click here.