I have a Ltd Co client who sold income generating websites to another company. Throughout the two years prior to the sale the company engaged the services of a consultant who provided advisory services in order to maximise the profitably of the busienss which subsuently led to to the succesful sale. The consultant carried out signifcant amount of work prospecting for buyers for the business and assiting the due dilligence work on the sale and as a result of a seperate agreement with the company the consultant received a six figure sum when the deal went through. Normally the consultancy fees would be a normal trading cost of the business but the large fee related to work purely on the sale and therefore would want to put this against the asset sale. On reviewing the CGT manuals the legislation appears to allow very few professional costs (legals and accounting fees specifically working on CGT aspect). This payment to the consultant is specifically relating to the sale and the consultant would not have recieved any money if the sale had not gone throughtherefore I would like to think this could be offset against the gain. The business incurred a great deal of costs leading up the sale and therefore has a trading loss in the year of the sale therefore very relebant where we attibute those costs. Confirmatont that the costs could be shown for CGT puposes would be appreciated.