Personal Goodwill

Can anyone direct me some kind of official wording about personal goodwill, I'm in a drawn out debate with a management consultant client who has incorporated and wants to claim for goodwill, because she has "a friend in the same line whose accountant said she could". I can't find anything that spells out HMRC's thinking on personal goodwill to show her.

Can anyone help?

Comments
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Personal goodwill is a distraction

George Attazder |
George Attazder's picture

still looking for something a bit official

RG |

goodwill

ongwright |

Perfect

RG |