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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 TC 08508.pdf