Decision Number: |
TC 08508 |
Appellant:
|
BEADNALL COPLEY LIMITED |
Respondent:
|
Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Anne SCOTT
|
Date Of Decision:
|
13/06/2022 |
Main Category:
|
PROCEDURE |
Main Subcategory:
|
Other |
Notes:
|
CORPORATION TAX – goodwill – whether owned by partners – no – following dissolution of partnership was goodwill created – no – Part 8 CTA does not apply – appeal dismissed |
Decision(s) to Download:
|
TC 08508.pdf
|