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Miller's Tales II

In the second of a series of articles, Pete Miller of Ernst & Young writes about some more recent tax cases that have taken his interest. This time the theme is important issues for different stakeholders in the tax profession

 
In the second of a series of articles Pete Miller of Ernst & Young writes about some more recent tax cases that have taken his interest. This time the theme is important issues for different stakeholders in the tax profession
GC Trading v HMRC SPC 00630
 
The first case I want to look at concerns the Enterprise Investment Scheme (EIS). For an individual to qualify for this relief both the investor and the company must satisfy a number of detailed conditions.

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