United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Greenbanks Holidays Limited v HM Revenue & Customs [2011] UKUT 155 (TCC) (6 April 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B11.html
Cite as: [2011] UKUT 155 (TCC), [2011] STI 1547, [2011] STC 1582, [2011] UKUT B11 (TCC), [2011] BTC 1696

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Greenbanks Holidays Limited v HM Revenue & Customs [2011] UKUT 155 (TCC) (6 April 2011)

"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)"