CORPORATION TAX – Amortisation of goodwill – Goodwill of partnership acquired by Appellant for consideration including issue of shares to partners – Whether partners became related parties ‘at the same time’ as Appellant acquired goodwill – Yes – FA 2002 Sch 29 para 118(1)(b) – Appeal dismissed
[2011] UKFTT 106 (TC), [2011] STI 1623, [2011] SFTD 436
Bailii
Updated: 27 October 2021; Ref: scu.442872
