CG65830 - Effect of disincorporation relief: post-FA 2002 goodwill

TCGA92/S162C, CTA09/S849A

Guidance on disincorporation relief for post-FA02 goodwill can be found in the Corporate Intangibles Research & Development Manual at pages CIRD43000+.

Once the goodwill is in the hands of the shareholders, there is no distinction between pre- and post-FA02 goodwill: it is all covered by the capital gains tax rules for individuals.