Written by Alan MooreAll articles

Claiming EIIS relief - it's essential to have a business plan

Posted on: 19 April 2023

business plan

In appeal case 51TACD2023, the appeals commissioner found as a material fact that the Appellant did not have a business plan which foresaw the possibility of follow-on investments. Therefore the Commissioner finds that the Appellant does not meet the requirements of paragraph 6 of Article 21 of the GBER. 

EIIS relief was disallowed.

Written by Alan Moore

Founder and CEO of Tax World Ltd

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