CG68000+ - CAPITAL GAINS MANUAL: Contents

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Goodwill and Intellectual Property Rights: introduction

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Goodwill: meaning of goodwill

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Goodwill: a single asset: branches, mergers and demergers

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Goodwill: ownership of goodwill

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Goodwill: disposals (including incorporations), part-disposals and deemed disposals

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Goodwill: restrictive covenants, exclusivity agreements, non-competition agreements etc

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Goodwill: goodwill ceasing to exist: TCGA92/S24(1)

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Goodwill: negligible value claims: TCGA92/S24(2)

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Goodwill: death

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Goodwill: partnerships

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Goodwill: market value of goodwill as at 31 March 1982

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Goodwill: know-how

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Goodwill: unregistered trade marks

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Intellectual Property Rights: registered trade marks

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Intellectual Property Rights: registered designs

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Intellectual Property Rights: unregistered designs

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Intellectual Property Rights: copyright

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Intellectual Property Rights: franchise rights, dealerships and licences

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Intellectual Property Rights: franchise rights, dealerships and licences: market value as at 31 March 1982

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Intellectual Property Rights: patents

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Goodwill and Intellectual Property Rights: valuation procedures

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Goodwill and Intellectual Property Rights: information to be supplied to Shares and Assets Valuation

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Goodwill and Intellectual Property Rights: post transaction valuation checks

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Goodwill and Intellectual Property Rights: appeal hearings