The government is consulting until 11 May 2018 on the scope for changes to the corporate intangible fixed assets regime, which was first introduced in 2002.
Specific aspects of the regime on which views are sought include:
The Office of Tax Simplification identified the pre-FA02 rule as a suitable area for reform in its July 2017 report, Simplification of the corporation tax computation.
The government announced at Autumn Budget 2017 its intention to consult on a review of the regime. See http://bit.ly/2sGrgey.
The government is consulting until 11 May 2018 on the scope for changes to the corporate intangible fixed assets regime, which was first introduced in 2002.
Specific aspects of the regime on which views are sought include:
The Office of Tax Simplification identified the pre-FA02 rule as a suitable area for reform in its July 2017 report, Simplification of the corporation tax computation.
The government announced at Autumn Budget 2017 its intention to consult on a review of the regime. See http://bit.ly/2sGrgey.