The goodwill zoo
Language: English Series: Taxation ; 155(4024) 8 September 2005, 628-630(3)Publication details: 2005Subject(s): Summary: Explores some misconceptions about the goodwill of a business in light of recent comments from HM Revenue and Customs. HMRC comments centre on the possible transfer of the goodwill at over-value. Considers the nature of goodwill attaching to a business, whether it is truly transferable, valuation and the possibility of a tax-free drawdown on profits.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L139866 (Browse shelf(Opens below)) | 1 | Available | 139866-1001 |
Explores some misconceptions about the goodwill of a business in light of recent comments from HM Revenue and Customs. HMRC comments centre on the possible transfer of the goodwill at over-value. Considers the nature of goodwill attaching to a business, whether it is truly transferable, valuation and the possibility of a tax-free drawdown on profits.