Goodwill is inseparable from the business in which it is generated and is transferred when a business is disposed of as a going concern, see CG68030.

Similarly, there will be a part disposal of goodwill when part of a business changes hands as a going concern.

There are also occasions when a disposal of goodwill is deemed to have taken place.

This part of the guidance considers disposals, part disposals and deemed disposals of goodwill.

Disposal of goodwill: Business disposed of as a going concern {#}

As goodwill is inseparable from the business in which it exists the presumption will always be that any goodwill attributable to the business has been disposed of to the new proprietor when a business is transferred as a going concern.

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