Owner-Managed Businesses Guidance
For unquoted trading companies only, the amount received by a shareholder on selling his shares back to the company may be treated...
This guidance note discusses the application of entrepreneurs’ relief for sole traders only. See also the Conditions for...
The consideration for disposal for a business will often be simply in the form of cash. However, in many cases there may also be...
The corporate intangibles tax rules contain a wide rollover relief for dealing with gains on realisations of intangible fixed assets (IFAs). The rules broadly follow the...
Non-trade intangiblesDebits arising in the accounts of the company in relation to intangible assets are, as a basic rule, treated as being allowable debits in the period...
There have been several changes to the deductibility of debits in relation to goodwill and other customer-related assets since the corporate intangible regime was...
Tax treatment of intangiblesThe basic rule is that the tax treatment of qualifying intangible fixed assets acquired or created on or after 1 April 2002 broadly follows...
This guidance note considers the definitions of an ‘intangible fixed asset’ (IFA) for the purpose of the corporate intangibles regime.Definition of an IFAIFAs are assets...
For companies, the taxation of intangible fixed assets acquired or created after 1 April 2002 is governed by CTA 2009, ss 711–906. The corporate tax treatment essentially...
What is structures and buildings allowance?From 29 October 2018, expenditure on constructing a commercial building or structure, or in certain cases, expenditure on...
The accurate valuation of the company’s assets and shareholdings may be required for commercial reasons, for example as a measure to evaluate the price offered for the...
For unquoted trading companies only, the amount received by a shareholder on selling his shares back to the company may be treated as capital, rather than as a...
IntroductionUnder the penalty legislation introduced by FA 2008, Sch 41, where a failure to notify has occurred, the taxpayer is exposed to a penalty.The rate of the...
The corporate intangibles tax rules contain a wide rollover relief for dealing with gains on realisations of intangible fixed assets (IFAs). The rules broadly follow the...
Non-trade intangiblesDebits arising in the accounts of the company in relation to intangible assets are, as a basic rule, treated as being allowable debits in the period...
There have been several changes to the deductibility of debits in relation to goodwill and other customer-related assets since the corporate intangible regime was...
Tax treatment of intangiblesThe basic rule is that the tax treatment of qualifying intangible fixed assets acquired or created on or after 1 April 2002 broadly follows...
This guidance note considers the definitions of an ‘intangible fixed asset’ (IFA) for the purpose of the corporate intangibles regime.Definition of an IFAIFAs are assets...
For companies, the taxation of intangible fixed assets acquired or created after 1 April 2002 is governed by CTA 2009, ss 711–906. The corporate tax treatment essentially...
What is structures and buildings allowance?From 29 October 2018, expenditure on constructing a commercial building or structure, or in certain cases, expenditure on...
The accurate valuation of the company’s assets and shareholdings may be required for commercial reasons, for example as a measure to evaluate the price offered for the...
For unquoted trading companies only, the amount received by a shareholder on selling his shares back to the company may be treated as capital, rather than as a...
IntroductionUnder the penalty legislation introduced by FA 2008, Sch 41, where a failure to notify has occurred, the taxpayer is exposed to a penalty.The rate of the...
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