SolvedCG65830 | Effect of disincorporation relief: post-FA 2002 goodwill
From HM Revenue & Customs · Capital Gains Manual
Guidance on disincorporation relief for post-FA02 goodwill can be found in the Corporate Intangibles Research & Development Manual at pages CIRD43000+.
Once the goodwill is in the hands of the shareholders, there is no distinction between pre- and post-FA02 goodwill: it is all covered by the capital gains tax rules for individuals.