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The BMA published advice on the sale of dispensing goodwill on the 15th of June 2010. This was published in response from requests to the GPC for clarification because some doctors had been advised by an accountant that they could sell goodwill.
The BMA advice confirms that dispensing GPs cannot sell goodwill.
GPs who own a pharmacy operating in the surgery can sell the goodwill of the pharmacy. However the GPC is over cautious on this part of their guidance.
Goodwill and dispensing - GPC briefing
Further BMA Information and guidance for GP independent contractors
I have added this guidance to DDA Online's excellent Links