Greenbank Holidays Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 155 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 11 April 2011.
Read the full decision in .
Corporation Tax 鈥� intangible fixed assets 鈥� goodwill 鈥� Finance Act 2002 Schedule 29 鈥� taxpayer purchased business and internally generated goodwill from associated company after commencement date 鈥� whether internally generated goodwill within definition in para 4(2) 鈥� whether goodwill created by taxpayer after commencement date within para 118(1)(a).
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Published 1 December 2016