Intangible fixed assets

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Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Intangible fixed assets content

Q&As
Will a disposal of internally generated goodwill upon the sale of a business be taxed as a capital gain or as trading profit? The business began...
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16th Aug
Practice notes
Roll-over relief for intangible fixed assetsA company can obtain roll-over relief, under the intangible fixed assets regime (IFA regime) to defer the...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
Know-how allowancesCapital allowances are available for qualifying capital expenditure on know-how where the acquirer is not within the corporate...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
How intangible fixed assets are taxed—basic principlesThe intangible fixed asset regimeCompanies within the charge to corporation tax are generally...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
What happens when an intangible fixed asset is realised?The realisation of an intangible fixed asset will lead to a tax charge or deduction for the...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
Intangible fixed assets transactions between related partiesThis Practice Note considers the tax treatment of transactions in intangible assets...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
Excluded intangible fixed assetsCertain intangible fixed assets are excluded from the intangible fixed assets regime (IFA regime).Where an asset is...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
What is an intangible fixed assets group?Groups of companiesA number of reliefs in respect of intangible fixed assets depend on membership of a group....
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
Tax issues and incentives arising from assignment and licensing of IPThe UK has two approaches to taxing IP transactions:•the corporate intangibles...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
Intangible fixed assets on the transfer of a tradeThe corporate intangibles tax rules contain a number of provisions for relief from tax on the...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
Transfers within an intangible fixed assets group and degrouping chargesTransfers within a groupWhere an intangible fixed asset is transferred from...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
Patent allowancesCapital allowances are available and provide a deduction for capital expenditure on acquiring two particular types of intangible...
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Produced in partnership with Anne Fairpo 15th Aug
Practice notes
Intangible fixed assets—anti-avoidanceThe intangible fixed assets regime (IFA regime) has a principal anti-avoidance rule which applies to tax...
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Produced in partnership with Anne Fairpo 15th Aug
Precedents
Election under CTA 2009, s 792 to reallocate intangible fixed asset degrouping charge to another member of a group[Letterhead][Addressed to HMRC...
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Produced in partnership with Anne Fairpo 15th Aug

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