FTTTx CORPORATION TAX – deductions for amortisation of goodwill – Schedule 29 FA 2002 – whether goodwill purchased on a transfer of trade in September 2004 or whether a migration of trade – market value of goodwill – principles for determining market value of goodwill on transfer of trade – whether a transfer of trading … Continue reading Spring Capital Ltd v Revenue and Customs and Others: FTTTx 10 Feb 2015