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Martin Ashley v. The Commissioners for Her Majesty’s Revenue and Customs – Special Commissioners

INCOME TAX – EIS relief – certificate required under section 306(2) TA for claim to be made – certificate for shares issued 31 December 2002 – Did it cover shares issued 5 July 2002? – no – no valid claim made so no relief – appeal dismissed

Patrick Way and Hui Ling McCarthy appeared for the Appellant

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