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BIS research paper number 74.
This measure deals with clarifications to the tax treatment of a disposal of a company's intangible fixed assets involving non-cash consideration announced at Autumn Budget 2017.
Review of investment in intangible assets, including detailed discussion on methodological issues and future opportunities.
Find out if you can declare personal goods orally or by conduct.
Find out more information on expenses, payments and benefits that are non-taxable.
The legislation applies to all transactions involving intangible fixed assets that take place on or after 25 November 2015.
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