CGT & Granting lease from Freehold
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?