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Gilts: they are a type of investment issued by the UK Government. They are in sterling. They are usually either Premium Bonds or investments that pay a fixed rate of interest and have a date when they end or mature. Gilts are sometimes called gilt-edged securities or UK government gilts. Gains on the disposal of gilt-edged securities are exempt from Capital Gains Tax. Any loss on the disposal would not be an allowable loss.

Goodwill: goodwill, includes the reputation, good name and relationships that a business has built up over the years it has been operating. Goodwill can have a monetary value placed on it. If you sell all or part of your business as a going concern, you need to include the value of the goodwill when you work out your gain or loss.