Small companies

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...

The aim of the patent box regime is to provide an incentive for companies to develop and retain patents and other qualifying intellectual property within the UK as part...

The enterprise investment scheme (EIS) is a scheme which encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...

The taxation of corporate debt in the UK is complex. There are several different sets of rules governing the amount and timing of tax deductions available for interest...

The Seed enterprise investment scheme (SEIS), like the Enterprise investment scheme (EIS), is designed to encourage individuals to invest money in shares issued by...