The following Owner-Managed Businesses guidance note by Tolley provides comprehensive and up to date tax information covering:
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 introduced, and the treatment is dependent on when the asset was acquired or created.
‘Goodwill and other customer-related assets’ means:
CTA 2009, s 879A(2)
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