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SEIS relief available to a company that filed the wrong compliance statement (Fashion On The Block Ltd v HMRC)

Published on: 15 September 2021
Published by: LexisPSL
  • SEIS relief available to a company that filed the wrong compliance statement (Fashion On The Block Ltd v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Fashion on the Block Ltd v HMRC, the First-tier Tax Tribunal (FTT) distinguished the case of X-Wind Power Ltd v HMRC and held that Seed Enterprise Investment Scheme (SEIS) relief was available to a company even though it had by mistake filed an EIS compliance statement rather than a SEIS compliance statement. or take a trial to read the full analysis.

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