Selling a business - including lease

A client (partnership) of ours bought a business in 2007 with a 15 year lease (which cost nothing, but legal fees of £3449) were incurred.

The business is about to be sold for £75,000 (including £15,050 fixtures as independently valued).  The client is also paying a £3000+VAT "privity" fee to release them from the lease.

If the remaining £59,950 proceeds were split say £52,950 goodwill and £7,000 lease, could the £3449 initial legal fees on the lease (which were not initially claimed as an expense in 2007 and have sat on the balance sheet) and the £3,000 privity fee be offset against the £7,000?

Am I right in assuming that would all be caught under CGT rules?