Corporation Tax – intangible fixed assets – goodwill – Finance Act 2002 Schedule 29 – taxpayer purchased business and internally generated goodwill from associated company after commencement date – whether internally generated goodwill within definition in para 4(2) – whether goodwill created by taxpayer after commencement date within para 118(1)(a)
[2011] STC 1582, [2011] UKUT B11 (TCC), [2011] UKUT 155 (TCC), [2011] STI 1547, [2011] BTC 1696
Bailii
England and Wales
Corporation Tax
Updated: 20 January 2022; Ref: scu.440818