Abolition of duty



Apportionment of expenditure, transfer of business as going concern

Business asset disposal relief disallowed

Categories of

Chargeable gains


Intangible fixed assets of companies

Non-competition covenants

Replacement of business assets

Chargeable interest

Damage to

Disincorporation relief

Distinction between internally generated goodwill and purchased goodwill

Franchisees' business, apportionment of consideration


HMRC's practice

Inheritance tax


Intangible fixed assets

Legal costs in defending title to asset

Location of assets

Market value

Principles for determination on transfer of trade

Non-competition agreement, disposal of substantial shareholding

Payments received for non-supplies

Preservation, capital or revenue expenditure

Preservation, deductible expenditure

Purchased on a transfer or migration of trade

Quantum of trading losses, disputed

Replacement of business assets

Roll-over relief

Roll-over relief, motor dealership sale

Rollover relief

Rollover relief (example)

Sale as going concern (indicator of)

Sale of

Transfer of business as going concern

Transfer of trading losses to the appellant under ICTA 1988, s. 343

Valuing 'free' goodwill