Group intangible fixed assets

Produced by a Tolley Corporation Tax expert

Corporation Tax

Guidance

Groups

There is specific legislation which deals with groups of companies and intangible fixed assets. This looks at:

•
definition of ‘group’
•
intra-group transfers
•
rollover relief between group companies
•
rollover relief on acquisition of a subsidiary
•
degrouping charges, including reallocation of the charge, allocation of rollover relief, and recovery from another group company or director
•
intra-group payments for reliefs

CTA 2009, ss 764–799

This guidance note covers the definition of ‘group’ and intra-group transfers. For further guidance on the other areas, see the following guidance notes:

•
Degrouping charges and elections ― IFAs
•
Rollover relief on IFAs
•
Reorganisations / reconstructions ―

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