Amortization of goodwill - allowable?

A Ltd has been incorporated and trading since 2010

Prior to this Mr A ran the business as a sole trader for 3 years - from around 2007

Mr A had taken on the business from his father in law (Mr B) who  had run the business for 4 years - from around 2003.  I believe that Mr B had purchased the business from an unconnected party.

A Ltd has goodwill which is being amortized.

Am I right in thinking that no part of the goodwill arising on either of the transfer from Mr A to A Ltd or from Mr B to Mr A will be allowable for tax purposes?  The latter on the basis that Mr A acquired the business from a connected party.

Could however any part of the total goodwill that related to the purchase post April 2002 by Mr B from the unconnected third party be relievable?

Any thoughts very gratefully received.