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Decision Number: |
TC 08677 |
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Appellant:
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(1) 2 GREEN SMILE LIMITED
(2) DR AMEEKA PATEL (AS NOMINATED PARTNER OF
2 GREEN DENTAL PARTNERSHIP)
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Nigel POPPLEWELL
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Date Of Decision:
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20/12/2022 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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INCOME TAX – CORPORATION TAX – transfer of the business and goodwill of a dental practice from a partnership to a connected company – date of transfer – appellants say 1 December 2014 – HMRC say 23 October 2015 and amend partnership return to assess the partners for income between those dates and issue closure notices to the company denying amortisation of goodwill – oral agreement to transfer ineffective by virtue of The Law of Property (Miscellaneous Provisions) Act 1989 – grandfathering provision? - cannot apply – de facto transfer? - Angel v Hollingworth, Aeraspray Associated v Woods and Todd v Jones Brothers Ltd considered – held yes, de facto transfer on 1 December 2014 – appeals allowed |
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Decision(s) to Download:
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TC 08677.pdf 
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