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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 11 April 2011

Read the full decision in Greenbank Holidays Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 155 (TCC).

Corporation Tax – intangible fixed assets – goodwill – Finance Act 2002 Schedule 29 – taxpayer purchased business and internally generated goodwill from associated company after commencement date – whether internally generated goodwill within definition in para 4(2) – whether goodwill created by taxpayer after commencement date within para 118(1)(a).

Published 1 December 2016