Fashion on the Block v Revenue & Customs (Keywords- Seed Enterprise Investment Scheme- EIS1 used in error, whether that represented a prior risk capital investment, purposive construction of the SEIS legislation and realistic view of the facts- no prior risk capital investment, whether unilateral mistake and whether rectification possible, yes) [2021] UKFTT 306 (TC)

FTT-Tax
Fashion on the Block v Revenue & Customs (Keywords- Seed Enterprise Investment Scheme- EIS1 used in error, whether that represented a prior risk capital investment, purposive construction of the SEIS legislation and realistic view of the facts- no prior risk capital investment, whether unilateral mistake and whether rectification possible, yes)
[2021] UKFTT 306 (TC)
Notes: Keywords- Seed Enterprise Investment Scheme- EIS1 used in error, whether that represented a prior risk capital investment, purposive construction of the SEIS legislation and realistic view of the facts- no prior risk capital investment, whether unilateral mistake and whether rectification possible, yes - appeal allowed

Cited in 1 later judgment