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Armour Veterinary Group Ltd v Revenue and Customs (Corporation Tax - discovery assessments relating to amortisation relief for goodwill)   flag 

[2024] UKFTT 539
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th June, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1998 s44

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
BEADNALL COPLEY Ltd v Revenue & Customs (CORPORATION TAX - goodwill - whether owned by partners - no) [2022] UKFTT 183 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2022 BAILII flag 1
Anderson v HMRC [2018] 4 All ER 338 United Kingdom circa 2018 LexisNexis flag 3
Saxon Trade mark: Byford v Oliver [2003] EWHC 295 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 1
Hadlee v Commissioner of Inland Revenue [1993] UKPC 8; [1993] 2 NZLR 385; (1993) 15 NZTC 10,106; (1993) 17 TRNZ 577 Privy Council New Zealand 1 Mar 1993 BAILII flag 16
Finlayson v Turnbull (No 1) [1977] SLT 613 United Kingdom - Scotland circa 1977 Westlaw flag 1
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd [1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217 High Court of Australia Australia - Commonwealth 5 Jun 1974 AustLII flag 173
Stekel v Ellice [1973] 1 All ER 184 United Kingdom circa 1973 LexisNexis flag 1
Reid v Reid [1938] SLT 415 United Kingdom - Scotland circa 1938 Westlaw flag 3
20 Pa 1890 20 PA 1890 United States circa 1974 flag 1

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