Commentary

D1.601 Corporate intangibles—summary and signpost for commentary

Corporate tax
Corporate tax | Commentary

D1.601 Corporate intangibles—summary and signpost for commentary

Corporate tax | Commentary

Division D1.6     Intangible fixed assets

Reviewed by JOHN LINDSAY BA, FCA, FTII,

Consultant, Linklaters

For updates affecting this Division please see 'Binder 5 updates'

Corporate intangible regime—introduction and scope

D1.601 Corporate intangibles—summary and signpost for commentary

This commentary relates to companies, for treatment of intellectual property for individuals see Division B5.3. For the purposes of corporation tax, the tax treatment of intangible assets, including goodwill, acquired or created after 31 March 2002 is governed by the corporate intangible asset regime within CTA 2009, ss 711–906 (Part 8). Prior to this date intangible assets were generally treated as chargeable assets within the capital

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