by admin | 6 May, 2016 | News
HMRC and trade related properties Owners of trade-related properties (“TRPs”) face a particularly difficult task in persuading HMRC that there is any goodwill attaching to a TRP on incorporation (see previous Newsdesk item “Goodwill to all men – part 1?” for a general...
by admin | 6 Sep, 2015 | News
Goodwill – what is it and who owns it? What is it?
When a company changes hands, the price paid consists of two basic elements: the net book value of its assets (“NBV”) and the premium over its NBV the purchaser is willing to pay to secure its business, often known...
