P1167 Disposal of a business with attached goodwill
Tolley CPD
Disposal of a business with attached goodwill
Robert Jamieson
Seminar
This Seminar is 14 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) The case
- 3) Trading business carried on by the company prior to sale?
- 4) HMRC's argument
- 5) First Tier Tribunal decision
- 6) The Berner test
- 7) Villar v HMRC (2018)