��˾��ҹ��

Home / Simons-Taxes /Capital gains tax /Part C3 Capital gains exemptions and reliefs /Division C3.15 Goodwill and intellectual property rights /CGT treatment of goodwill and intellectual property rights / C3.1502 Goodwill in mergers and demergers

C3.1502 Goodwill in mergers and demergers

Capital gains tax

Mergers are common between professional services partnerships. When professional firms merge it will be necessary to determine what has happened to each firm's goodwill. Most professional firms measure goodwill by reference to their client base using fee income as a means of valuation, so if the merging firms each transfer

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E5.406A Employees of European Union institutions—tax exemptions

I7.323 APR and successions

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

C2.201 Allowable expenditure for capital gains—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

C1.511 Use of Mansworth v Jelley losses

E4.1167 Payments made after leaving and after issue of form P45

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

I5.1304 Beneficiary with contingent interest

��˾��ҹ��