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Contents

Official guidance
Capital Gains Manual

CG68000P · Businesses: goodwill and intellectual property rights: goodwill and intellectual property rights

  • CG68000 · Goodwill and Intellectual Property Rights: introduction
  • CG68010 · Goodwill: meaning of goodwill
  • CG68020 · Goodwill: a single asset: branches, mergers and demergers
  • CG68030 · Goodwill: ownership of goodwill
  • CG68050 · Goodwill: disposals (including incorporations), part-disposals and deemed disposals
  • CG68060 · Goodwill: restrictive covenants, exclusivity agreements, non- competition agreements etc
  • CG68070 · Goodwill: goodwill ceasing to exist: TCGA92/S24(1)
  • CG68080 · Goodwill: negligible value claims: TCGA92/S24(2)
  • CG68090 · Goodwill: death
  • CG68100 · Goodwill: partnerships
  • CG68150 · Goodwill: market value of goodwill as at 31 March 1982
  • CG68200 · Goodwill: know-how
  • CG68210 · Goodwill: unregistered trade marks
  • CG68220 · Intellectual Property Rights: registered trade marks
  • CG68230 · Intellectual Property Rights: registered designs
  • CG68240 · Intellectual Property Rights: unregistered designs
  • CG68250 · Intellectual Property Rights: copyright
  • CG68270 · Intellectual Property Rights: franchise rights, dealerships and licences
  • CG68280 · Intellectual Property Rights: franchise rights, dealerships and licences: market value as at 31 March 1982
  • CG68290 · Intellectual Property Rights: patents
  • CG68300 · Goodwill and Intellectual Property Rights: valuation procedures
  • CG68310 · Goodwill and Intellectual Property Rights: information to be supplied to Shares and Assets Valuation
  • CG68320 · Goodwill and Intellectual Property Rights: post transaction valuation checks
  • CG68330 · Goodwill and Intellectual Property Rights: disputed valuations and appeal hearings
  • CG68405 · Intellectual Property Rights: image rights: introduction
  • CG68410 · Intellectual Property Rights: image rights: the Law of Passing-Off
  • CG68415 · Intellectual Property Rights: image rights: passing-off and goodwill
  • CG68420 · Intellectual Property Rights: assignment of "image rights"
  • CG68425 · Intellectual Property Rights: image rights: licensing arrangements
  • CG68430 · Intellectual Property Rights: image rights: asset identification and valuation
  • CG68435 · Intellectual Property Rights: image rights in foreign jurisdictions
  • CG68440 · Intellectual Property Rights: image rights: non-UK image rights
  • CG68450 · Intellectual Property Rights: image rights: image rights in the UK
  • CG68455 · Intellectual Property Rights: image rights: law of passing-off
  • CG68460 · Intellectual Property Rights: image rights: Sports Club
  • CG68465 · Intellectual Property Rights: image rights: CGT implications: what else if not CGT
  1. Businesses: goodwill and intellectual property rights: goodwill and intellectual property rights: contents
  2. Goodwill and Intellectual Property Rights: post transaction valuation checks

CG68320 | Goodwill and Intellectual Property Rights: post transaction valuation checks

From HM Revenue & Customs · Capital Gains Manual

Post Transaction Valuation Checks guidance (GOV.UK) provides information about obtaining post transaction valuation checks (PTVCs).

If you receive a PTVC request for a valuation of an intangible asset you should deal with it in accordance with the guidance at CG68300.

You should inform Shares and Assets Valuation that the valuation is needed for a PTVC and supply a copy of the computation of the gain or loss and any other information that has been provided in support of the request.

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