Jackie Wheaton (Moore Stephens) answers a query on how the internally generated goodwill in an intercompany transfer is treated for tax purposes.
Peter Halford (PwC Legal) considers AG Kokott’s opinion in the ‘Austrian goodwill’ case, including its implications for the Commission’s appeals to the CJEU in the ‘Spanish goodwill’ cases.
Anne Fairpo (Temple Tax Chambers) assesses the impact of the FA 2015 changes on the tax treatment of goodwill
Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015
Peter Gouw answers a query on whether part of business sale proceeds can be attributed to goodwill
Driven by a confluence of fiscal, economic and accounting factors, a move towards disaggregating intangible assets from goodwill has quickly gathered pace. Jolyon Maugham examines the tax issues arising out of this process of disaggregation
Mark Bevington considers the question of whether HMRC should value goodwill
Rachel Gauke comments on the Court of Appeal decision concerning goodwill and roll-over relief.