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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)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
COCONUT ANIMATED ISLAND Ltd v Revenue & Customs (SEED ENTERPRISE INVESTMENT SCHEME - appeal against a refusal to authorise the issue of a compliance certificate)	[2022] UKFTT 303	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Aug 2022	BAILII		1
Cry Me A River Ltd v HMRC	[2022] UKFTT 182	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2022	BAILII		7
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
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
Kogan v Martin	[2019] EWCA Civ 1645; [2020] FSR 3; [2020] EMLR 4	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2019	BAILII		126
Slater v Wimmer	[2012] EWPCC 7	England and Wales Patents County Court	United Kingdom - England and Wales	16 Feb 2012	BAILII		6
Cryprotex Discovery Ltd v The University of Sheffield	[2004] EWCA Civ 380	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Apr 2004	BAILII		1
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86