Goodwill Inc

I must admit to being a little confused on the subject of the recent changes to the tax treatment of goodwill on incorporation as announced in the autumn statement.

As far as I can see it will no longer be possible to gain a tax advantage by transferring the goodwill of a business operated by say a sole trader to a company of which the previous sole trader now owns all the shares.

My understanding was that this was not possible anyway or have I been missing something here? I thought that there was already a restriction or bar on the ability to amortise the transferred goodwill in the new company.

Was my understanding right or am I confusing things between the personal tax advantages of such a transfer and the corporate tax implications? I am trying to decide whether my previous understanding of the situation was...