GOODWILL

Gareth Miles and Greg Price (Slaughter and May) consider what the abolition of relief for acquired goodwill tells us about UK corporate tax policy-making and look at the practical implications for commercial transactions.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including BEPS; Anson; information exchange on cross-border tax rulings; proposals for a CCCTB; and an EU and global summary.

Jackie Wheaton

Jackie Wheaton (Moore Stephens) answers a query on how the internally generated goodwill in an intercompany transfer is treated for tax purposes.

Pete Miller

Pete Miller (The Miller Partnership) writes on the abolition of the tax deduction for the amortisation of corporate goodwill.

Peter Halford

Peter Halford (PwC Legal) considers AG Kokott’s opinion in the ‘Austrian goodwill’ case, including its implications for the Commission’s appeals to the CJEU in the ‘Spanish goodwill’ cases.

Anne Fairpo

Anne Fairpo (Temple Tax Chambers) assesses the impact of the FA 2015 changes on the tax treatment of goodwill

Pete Miller

Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015

Peter Gouw

Peter Gouw answers a query on whether part of business sale proceeds can be attributed to goodwill

Jolyon Maugham

Driven by a confluence of fiscal, economic and accounting factors, a move towards disaggregating intangible assets from goodwill has quickly gathered pace. Jolyon Maugham examines the tax issues arising out of this process of disaggregation