Budget 2020 contained an announcement that the taxation of intangible fixed assets held by companies subject to UK corporation tax would be reformed to create a single unified tax regime from 1 July 2020. For some time there have been two separate tax regimes applicable to intangible fixed assets held by these companies:
One of the most significant features of the intangibles regime compared with the CGT regime is that it often permits tax deductions to be taken in respect...
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Budget 2020 contained an announcement that the taxation of intangible fixed assets held by companies subject to UK corporation tax would be reformed to create a single unified tax regime from 1 July 2020. For some time there have been two separate tax regimes applicable to intangible fixed assets held by these companies:
One of the most significant features of the intangibles regime compared with the CGT regime is that it often permits tax deductions to be taken in respect...
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If you do not subscribe but are a registered user, please enter your details in the following boxes: