Abolition of duty

Amortisation

Deduction

Apportionment of expenditure, transfer of business as going concern

Categories of

Chargeable gains

Generally

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

Generally

HMRC's practice

Inheritance tax

Locality

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

Relevant business assets

Replacement of business assets

Roll-over relief

Roll-over relief, motor dealership sale

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