- Finance Bill 2019—de-grouping provisions of the corporate intangibles fixed asset regime
- What has been included in Finance Bill 2019?
- How does the legislation work, and does it achieve its purpose?
- What is the background to this measure?
- Have all these areas been addressed in the Finance Bill 2019 published on 7 November 2018?
- What did the government decide in respect of pre-Finance Act 2002 assets and is this reasonable?
- What did the government propose in respect of goodwill?
- Will any changes be made to the fixed rate election?
- Have the proposed changes gone far enough to modernise the IFA regime?
Tax analysis: Anne Fairpo, barrister at Temple Tax Chambers, explains the government’s proposed changes in the Finance Bill 2019 to address the inconsistency in de-grouping provisions, and considers how the new clause fits in with modernising the IFA regime as a whole.
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