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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Intangible regime: transitional arrangements for companies: disposal and acquisition of goodwill or quota

If a company disposes of goodwill or quota before or after 1 April 2002, roll-over relief is not available against any gain arising from that disposal where the new asset is within the Intangibles Regime for companies, for example goodwill or quota acquired from an unrelated party on or after 1 April 2002, see example in CG61060. Reinvestment relief may be available, guidance on which is given in the Corporate Intangibles Research and Development Manual (CIRD) at CIRD20000+.