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Measures with effect from Autumn Statement 2015

As reported in last week’s Tax Journal the government has published its overview of tax measures announced at the Autumn Statement on 25 November 2015 (see including three measures having immediate effect. These involve:

  • partnerships and transfers of intangible fixed assets;
  • capital allowances and leasing anti-avoidance; and
  • exemption from loans to participators charge for charitable trusts.

A tax impact and information note (TIIN) on corporation tax regarding related party rules partnerships and transfers of intangible fixed assets has been published ( This includes draft legislation in Finance Bill 2016 introducing specific provisions effective from 25 November 2015 to ensure that companies holding intangible fixed assets through partnerships come within the intangible fixed asset rules for the purposes of calculating the profit share of corporate partners.

A corporation tax and income tax TIIN has been...

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