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COCONUT ANIMATED ISLAND Ltd v Revenue & Customs (SEED ENTERPRISE INVESTMENT SCHEME - appeal against a refusal to authorise the issue of a compliance certificate) 1

[2022] UKFTT 303

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

23rd August, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
HOOPLA ANIMATION Ltd(FORMERLY KNOWN AS DAISY BOO AND MONKEY TOO Ltd) v Revenue & Customs (ENTERPRISE INVESTMENT SCHEME - refusal of compliance certificates - whether reasonable to conclude objective to grow and develop - yes)	[2023] UKFTT 24	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jan 2023	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities)	[2021] UKFTT 383	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Oct 2021	BAILII		6
INFERNO FILMS Ltd v Revenue & Customs (Enterprise Investment Scheme - film production Co)	[2022] UKFTT 141	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Apr 2022	BAILII		4
HOOPLA ANIMATION Ltd(FORMERLY KNOWN AS DAISY BOO AND MONKEY TOO Ltd) v Revenue & Customs (ENTERPRISE INVESTMENT SCHEME - refusal of compliance certificates - whether reasonable to conclude objective to grow and develop - yes)	[2023] UKFTT 24	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jan 2023	BAILII

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