For clients who are selling a business as a group of assets rather than a single asset, ChangeGPS CGT allows you to break the disposal down into individual asset components. In Step 2 — Financials, expand the Asset Component Breakdown section and enter each component separately — for example, Land, Buildings, Plant and Equipment, Goodwill, and Other Intangibles. Each component has its own cost base and tax treatment. The app aggregates the component totals to calculate the overall capital gain. This is important because some components — particularly pre-CGT assets acquired before 20 September 1985 — may be treated differently for tax purposes and need to be separated from post-CGT components.