I am not sure which basis to use to value these clients who generate a turnover of about £30K. She wishes to retain her sales of books and resources in her sole trader business. If it was "goodwill" then I could use the "net profit after deduction of her tax and her pay x multiple" calculation. But if it was a sale of client list then it would be based on the fee turnover x 1 or 1.1. But I don't want any capital gains issues so could I just sell the list for a price just under the Capital Gains allowance?
Both Client and I want to keep it simple !
Thanks in advance for your thoughts!