HOOPLA ANIMATION LIMITED (FORMERLY KNOWN AS DAISY BOO AND MONKEY TOO LIMITED) v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2025] UKUT 00028 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE NICHOLAS ALEKSANDER on 23 January 2025
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INCOME TAX 鈥� Enterprise Investment Scheme 鈥� s175A Income Tax Act 2007 鈥� whether FTT erred in law in holding there were disqualifying arrangements - no 鈥� Coconut Animated Island Ltd v HMRC [2024] UKUT 75 (TCC) followed - appeal dismissed
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Published 24 January 2025