Consultancy conundrum

Our client A has traded as 'ABC Management and Consultancy Services' for several years and the 'ABC' tag has become well known and respected in his industry.
Four years ago the business was incorporated with A as a sole director and shareholder. Goodwill was valued at £100 000 on the basis of consistent annual profits adjusted down by proprietor's drawings and further discounted for the personal element in the goodwill. The goodwill has been amortised and currently has a balance sheet value of £60 000. The total value of all assets (goodwill computers etc.) of £125 000 was credited to A's loan account. A's capital gain was covered by reliefs and the annual exemption.
A is in his fifties and wants to take life easier and has decided to enter into 'partnership' with a younger member of his team B. We originally...