Apportion the price paid for a business transferred as a going concern

How to apportion the price paid for a business that has been transferred as a going concern.



You may need to work out the apportion price paid for a business as a going concern between the underlying assets for tax purposes to calculate the:

  • capital gain arising on the disposal of the separate assets
  • Stamp Duty Land Tax due on the interest in the land and buildings only
  • allowance available under the Capital Allowances Act 2001 (such as machinery and plant allowances)

You may also need to consider the acquisition value of goodwill for the purpose of Part 8 of the Corporation Tax Act 2009.

Use this guide to find out how.

Published 30 September 2013