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SDLT and goodwill
Following his article on SDLT and goodwill in Issue 966 of The Tax Journal on 2 February 2009 Patrick Cannon now asks have the sands have shifted as a result of the Practice Note issued by HMRC on 30 January 2009 entitled: 'Apportioning the price paid for a business transferred as a going concern'? The answer to this he says is that it's currently rather difficult to say because the Note appears to have been withdrawn for the time being. This has come about because of the use made in the Note of valuation material published by the Royal Institution of Chartered Surveyors which could be taken to suggest that the RICS tacitly supports the approaches contained in the Note. I understand that this is not the...

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