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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
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
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
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
Anderson v HMRC [2018] 4 All ER 338 United Kingdom circa 2018 LexisNexis flag 3
Stekel v Ellice [1973] 1 All ER 184 United Kingdom circa 1973 LexisNexis flag 1
Finlayson v Turnbull (No 1) [1977] SLT 613 United Kingdom - Scotland circa 1977 Westlaw 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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