Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Capital Gains Manual: Businesses: Goodwill and intellectual property rights: Goodwill and intellectual property rights: contents

Goodwill and intellectual property rights

  1. CG68000
    Goodwill and Intellectual Property Rights: introduction
  2. CG68010
    Goodwill: meaning of goodwill
  3. CG68020
    Goodwill: a single asset: branches, mergers and demergers
  4. CG68030
    Goodwill: ownership of goodwill
  5. CG68050
    Goodwill: disposals (including incorporations), part-disposals and deemed disposals
  6. CG68060
    Goodwill: restrictive covenants, exclusivity agreements, non-competition agreements etc
  7. CG68070
    Goodwill: goodwill ceasing to exist: TCGA92/S24(1)
  8. CG68080
    Goodwill: negligible value claims: TCGA92/S24(2)
  9. CG68090
    Goodwill: death
  10. CG68100
    Goodwill: partnerships
  11. CG68150
    Goodwill: market value of goodwill as at 31March 1982
  12. CG68200
    Goodwill: know-how
  13. CG68210
    Goodwill: unregistered trade marks
  14. CG68220
    Intellectual Property Rights: registered trade marks
  15. CG68230
    Intellectual Property Rights: registered designs
  16. CG68240
    Intellectual Property Rights: unregistered designs
  17. CG68250
    Intellectual Property Rights: copyright
  18. CG68270
    Intellectual Property Rights: franchise rights, dealerships and licences
  19. CG68280
    Intellectual Property Rights: franchise rights, dealerships and licences: market value as at 31March 1982
  20. CG68290
    Intellectual Property Rights: patents
  21. CG68300
    Goodwill and Intellectual Property Rights: valuation procedures
  22. CG68310
    Goodwill and Intellectual Property Rights: information to be supplied to Shares and Assets Valuation
  23. CG68320
    Goodwill and Intellectual Property Rights: post transaction valuation checks
  24. CG68330
    Goodwill and Intellectual Property Rights: appeal hearings
  25. CG68405
    Intellectual Property Rights: image rights: introduction to image rights
  26. CG68410
    Intellectual Property Rights: image rights: the Law of Passing-Off
  27. CG68415
    Intellectual Property Rights: image rights: passing-off and goodwill
  28. CG68420
    Intellectual Property Rights: image rights: assignment of image rights
  29. CG68425
    Intellectual Property Rights: image rights: licensing arrangements
  30. CG68430
    Intellectual Property Rights: image rights: asset identification and valuation
  31. CG68435
    Intellectual Property Rights: image rights: image rights in foreign jurisdictions
  32. CG68440
    Intellectual Property Rights: image rights: non-UK image rights
  33. CG68450
    Intellectual Property Rights: image rights in the UK
  34. CG68455
    Intellectual Property Rights: law of passing-off
  35. CG68460
    Intellectual Property Rights: image rights: Sports Club
  36. CG68465
    Intellectual Property Rights: image rights: CGT implications: what else if not CGT