Hi, i mean a window cleaner is buying a 'a round' or more costumers from another window cleaner.
Hi again.I guess you meant "customers".What you are doing is spending capital or buying the "goodwill" of another business. Unfortunately, as a sole trader, you cannot write the cost of £1,300 off against tax or claim it as an expense as it is capital in nature. In effect, it becomes part of the cost of your existing business which you can deduct from the disposal proceeds of your business if you ever sell it to work out the capital gain.I'm sorry I wasn't able to give you some good news. Let me know if you have any further questions.
I thought so. Thank you for your help