Policy paper
Reform of de-grouping charge rules in the corporate intangibles regime
This tax information and impact note details changes to the de-grouping charge for Corporation Tax intangibles.
Documents
Details
This document provides more information on the reform and details the impacts.
A summary of responses on the consultation for the review of the corporate intangible fixed assets regime has been published.
Updates to this page
Published 7 November 2018
Last updated 7 November 2018
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A link to the summary of responses on the consultation for the review of the corporate intangible fixed assets regime has been added.
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First published.