Category › Personal Tax › Capital Gains Tax (CGT) → Business Assets & Shares › Chapter-1 : Disposals of business assets and shares

Chapter-1 : Disposals of business assets and shares
Who values goodwill when a business is sold? HMRC's Shares and Assets Valuation team takes the lead. Whether the goodwill...

Capital gains valuations of goodwill
Who values goodwill when a business is sold? HMRC's Shares and Assets Valuation team takes the lead. Whether the goodwill...
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Tax liability if you sell a business asset
When selling assets on which capital allowances were claimed, you may need to adjust your taxable profits with a balancing...
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No gain – no loss transfers in groups of companies
There are special rules concerning the transfer of assets in groups of companies. In most cases, this means that where...
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Shares and asset valuations for tax purposes
The Shares and Assets Valuations (SAV) team is a special section of HRMC that deals with enquiries in respect of...
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