CGT & Granting lease from Freehold

Posted by mileswaterman PM | on Mon, 23/03/2009 - 13:03 1543 3 comments | report

Restaurant sells apportioning Lease, Fixturess & Fittings , Goodwill.

as it is a grant of a lease from freehold, would the goodwill part also fall into the Sch A calculation as with the lease premium? or would the goodwill portion be all to CGT?

on assignment of lease this is quite clear but upon grant of a new lease not so clear.

Can anyone shed light please?
Mehmet Mehmet

Comments

There are 3 comments. Login or register to view them.

Thanks Penny

mileswaterman | Tue, 24/03/2009 - 23:57

Thats what I thought

mileswaterman | Tue, 24/03/2009 - 21:28

This

geoffwolf | Tue, 24/03/2009 - 07:12