- The client was trading via a Limited company, which has ceased to trade.
- The Goodwill which is sold was sold personally but was related to the business, which was carried out by a Limited company above.
- The Goodwill was never incorporated in the Limited company accounts.
- The buyer never purchased a Limited company but only purchased the assets of the company together with the Goodwill as above.
Can someone please advise if, this sale of goodwill can be treated as associated disposal and Entrepreneurs Relief can also be claimed!