CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities) [2021] UKFTT 383 (TC)
Notes: INCOME TAX - EIS - Qualifying business activities - was a trade being carried on - yes - by the appellant - yes - on a commercial basis with a view to profit - no - was it carrying on excluded activities - no - did it meet the risk to capital condition - no - appeal dismissed
Cited in 9 later judgments