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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)   flag 

[2023] UKFTT 24
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
3rd January, 2023

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 126
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 flag 1
Slater v Wimmer [2012] EWPCC 7 England and Wales Patents County Court United Kingdom - England and Wales 16 Feb 2012 BAILII flag 6
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 flag 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 flag 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 flag 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 flag 6
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 flag 86

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