Tax

Chemidex Generics Ltd v Revenue and Customs (CORPORATION TAX - Intangibles relief - related parties - market value - methods of valuation - expert evidence - whether equality of arms - use of comparitors - amortisation period - whether UK GAAP compliant)

[2024] UKFTT TC TC09387First-tier Tribunal (Tax)2024

“FIRST-TIER TRIBUNALTAX CHAMBER Video hearingAppeal reference: TC/2020/03326Heard on: 20-22 and 25-26 July 2022 Judgment Date: 19 December 2024 B e f o r e :”

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