Legal News

Finance Bill 2019—de-grouping provisions of the corporate intangibles fixed asset regime

Finance Bill 2019—de-grouping provisions of the corporate intangibles fixed asset regime
Published on: 03 December 2018
Published by: LexisPSL
  • 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?

Article summary

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. or take a trial to read the full analysis.

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