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Vulnerability

Enterprise Investment Schemes (EIS)

05 February 2025

EIS film investment eligibility rejected despite advance assurance and meeting the Risk to Capital condition
The case of Hoopla Animation Ltd v HMRC in which the Upper Tribunal dismissed an appeal relating to the eligibility of shares in a pre-school television venture's Special Purpose Vehicle (SPV) for Enterprise Investment Scheme (EIS) relief purposes. A member of a group of companies who had provided subcontracting services to the SPV was 'party to' the arrangements

02 December 2024

Business relief
Conditions for business relief