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Did you or the company own the lease, the assets and the goodwill?
Leave this with me while I draft my answer.
The company almost certainly won't have made a profit on the disposal of the lease and assets but may have made a gain on the disposal of the goodwill.
You need to split the disposal proceeds between the three components. To arrive at the gain on the goodwill, you need to deduct what you paid for it originally which will have been nothing if you set the company up from scratch. The gain will be taxed at the corporation tax rate of 19%. If you have written off the cost of the goodwill against company profits then you wll have a 100% goodwill gain.
I hope this helps but let me know if you have any further questions.
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