Revenue Precedent

The content shown on this page describes precedents set by Revenue judgements. To view the section of legislation to which the precedents apply, click the link below:

Revenue Precedents

An investor cannot invest more than £75,000 in one SIP even if amounts are held under different account numbers and no amount in one account exceeds £75,000. The legislation provides that the aggregate of payments made under the scheme shall not exceed £75,000. GD93011B