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Contents

Official guidance

Capital Gains Manual

CG68000C · Goodwill and intellectual property rights

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CG68000 · Introduction
CG68010 · Goodwill: meaning of goodwill
CG68020 · Goodwill: a single asset: branches, mergers and demergers
CG68030 · Businesses: Goodwill and intellectual property rights: Goodwill and intellectual property rights: 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
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 · Valuation procedures
CG68310 · Information to be supplied to Shares and Assets Valuation
CG68320 · Post transaction valuation checks
CG68330 · 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
CG68435 · Intellectual Property Rights: image rights in foreign jurisdictions
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
CG68960 · Valuation: interests in trusts/rights conferred by life insurance policies
CG69400 · Oil exploration and exploitation: Large Business Oil & Gas Sector
CG68000SUBC · Businesses: Goodwill and intellectual property rights
CG69300 · Capital allowances: business assets

Capital Gains Manual
Goodwill and intellectual property rights: contents

CG69300 | Capital allowances: business assets

From HM Revenue & Customs · Capital Gains Manual

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