Armstrong and Haire Ltd v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 17 Jul 2020

CORPORATION TAX – amortisation of goodwill – whether the ‘business in question’ was a business carried on by a related party before 1 April 2002 – yes – whether a valid discovery had been made – yes – whether the discovery was stale – no – appeal dismissed

Citations:

[2020] UKFTT 296 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 31 January 2022; Ref: scu.653133