Group intangible fixed assets

By Tolley
Group intangible fixed assets

The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Group intangible fixed assets
  • Groups
  • Definition
  • Intangibles ― intra-group transfers


There is specific legislation which deals with groups of companies and intangible fixed assets. This looks at:

  • definition of ‘group’
  • intra-group transfers
  • rollover relief between group companies
  • rollover relief on acquisition of a subsidiary
  • degrouping charges, including reallocation of the charge, allocation of rollover relief, and recovery from another group company or director
  • intra-group payments for reliefs

CTA 2009, ss 764799

This guidance note covers the definition of ‘group’ and intra-group transfers. For further guidance on the other areas, see the fo

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