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Goodwill and intangibles

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 12: Expanding the Company’s Activities and Structuring Business Acquisitions Corporate tax treatment of assets purchased Scope of corporate intangibles regime Pre-1 April 2002 goodwill/intangibles Goodwill/intangibles purchased between 1 April 2002 and 7 July 2015 Goodwill/customer-related intangibles acquired/created between 7 July 2015 and 31 March 2019 Goodwill/customer-related intangibles acquired after 31 March 2019 Post-7 July 2015 tax-deductible intangibles Negative goodwill Profits on sale of post-March 2002 goodwill and IP ...

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