| 000 | 00940cab a22002055a 4500 | ||
|---|---|---|---|
| 001 | L139866 | ||
| 008 | 070816e20050908xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u139866 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aJones, Roger | |
| 245 | 0 | 4 | _aThe goodwill zoo |
| 260 | _c2005 | ||
| 490 | 0 |
_aTaxation _v155(4024) 8 September 2005, 628-630(3) |
|
| 520 | _aExplores 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. | ||
| 650 | 2 | 4 | _aCIR V MULLER AND CO'S MARGARINE LTD |
| 650 | 2 | 4 | _aWHITEMAN SMITH MOTOR CO LTD V CHAPLIN |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-BUSINESS TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c79113 _d79113 |
||