Beadnall Copley Limited v Revenue and Customs: FTTTx 13 Jun 2022

Corporation Tax – goodwill – whether owned by partners – no – following dissolution of partnership was goodwill created – no – Part 8 CTA does not apply – appeal dismissed

Citations:

[2022] UKFTT 183 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 07 July 2022; Ref: scu.678628