Policy paper

Draft legislation: Corporation Tax - restricting relief for internally generated goodwill transfers

This draft legislation is about restricting corporation tax relief where a company acquires internally generated goodwill.

• From: HM Revenue & Customs
• Published: 3 December 2014

Documents

Draft legislation: Corporation Tax - restricting relief for internally generated goodwill transfers

PDF, 215 KB, 4 pages

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Explanatory note: Corporation Tax - restricting relief for internally generated goodwill transfers

PDF, 107 KB, 4 pages

Details

This measure will be introduced in Finance Bill 2015 and have effect from 3 December 2014, subject to Royal Assent. It will apply to all transfers on or after 3 December 2014 unless made pursuant to an unconditional obligation entered into before that date.

A Tax Information and Impact Note for this measure has been published at Corporation Tax: restricting relief for internally generated goodwill transfers.

Published 3 December 2014