The following Corporation Tax guidance note Produced 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.
For a summary of the changes since the regime was introduced, see the Table ― tax relief for acquisitions of goodwill.
‘Goodwill and other customer-related assets’ means:
goodwill in a business or part of a business
information which relates to customers or potential customers of a business or part of a business
a relationship (whether contractual or not) between a person carrying on a business and one or more customers of that business or part of that business
an unregistered trademark or other sign used in the course of a business or part of a business
a licence or other right
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