CG68000+ - CAPITAL GAINS MANUAL: Contents


BUSINESSES

Goodwill and intellectual property rights

Contents


CG68000Goodwill and Intellectual Property Rights: introduction
CG68010Goodwill: meaning of goodwill
CG68020Goodwill: a single asset: branches, mergers and demergers
CG68030Goodwill: ownership of goodwill
CG68050Goodwill: disposals (including incorporations), part-disposals and deemed disposals
CG68060Goodwill: restrictive covenants, exclusivity agreements, non-competition agreements etc
CG68070Goodwill: goodwill ceasing to exist: TCGA92/S24(1)
CG68080Goodwill: negligible value claims: TCGA92/S24(2)
CG68090Goodwill: death
CG68100Goodwill: partnerships
CG68150Goodwill: market value of goodwill as at 31 March 1982
CG68200Goodwill: know-how
CG68210Goodwill: unregistered trade marks
CG68220Intellectual Property Rights: registered trade marks
CG68230Intellectual Property Rights: registered designs
CG68240Intellectual Property Rights: unregistered designs
CG68250Intellectual Property Rights: copyright
CG68270Intellectual Property Rights: franchise rights, dealerships and licences
CG68280Intellectual Property Rights: franchise rights, dealerships and licences: market value as at 31 March 1982
CG68290Intellectual Property Rights: patents
CG68300Goodwill and Intellectual Property Rights: valuation procedures
CG68310Goodwill and Intellectual Property Rights: information to be supplied to Shares and Assets Valuation
CG68320Goodwill and Intellectual Property Rights: post transaction valuation checks
CG68330Goodwill and Intellectual Property Rights: appeal hearings