United Kingdom Upper Tribunal (Tax and Chancery Chamber) 11 April 2011, [2011] UKUT 155 (TCC) (Greenbanks Holidays Limited v The Commissioners for Her Majesty's Revenue and Customs)

Appeal number FTC/46/2010 [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)