CG28000 – Partnership goodwill and negligible value claims


Occasionally a claim under TCGA92/S24 (2) may be made on the grounds that a partner's interest in partnership goodwill has become of negligible value.

Guidance on goodwill is given at CG68000+. For guidance on:

goodwill and negligible value claims, see CG68080,

goodwill and partnerships, see CG68100.

Guidance on negligible value claims under TCGA92/S24 (2) is at CG13120+.

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