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Decision Number: |
TC 00416 |
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Appellant:
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Greenbank Holidays Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Sir Stephen Oliver QC
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Date Of Decision:
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08/03/2010 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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CORPORATION TAX – Intangible fixed assets – Goodwill – Chargeability of gains and losses – Commencement of new statutory code – Application of the code and goodwill created or acquired after commencement – Taxpayer company purchased business and internally-generated goodwill from associated company after commencement date of code – Taxpayer company recognised goodwill element as purchased goodwill in its accounts – Whether goodwill created by taxpayer company after commencement of code – No – Appeal dismissed – FA 2002 Sch 29 para 118(1)(a) |
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Decision(s) to Download:
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TC00416.doc 
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