FTTTx CORPORATION TAX – debit for accounting charge in respect of amortisation of goodwill – whether goodwill acquired from a related party where transfer of goodwill effected as part of wider transaction under which transferor’s shareholding in claimant company was subject to purchase and option arrangements – claimant company arguing for purposive construction of commencement provisions – paragraph 118(1)(b) of Schedule 29, Finance Act 2002 – transferor was related party in relation to claimant company at time it acquired the goodwill – claimant company not entitled to debit – appeal dismissed
Sadler TJ
[2013] UKFTT 290 (TC)
Bailii
Corporation Tax
Updated: 17 November 2021; Ref: scu.513436
