In the second of a three-part series of articles on taxing hotels Neville Wright and Elizabeth Bradley CTA of Berwin Leighton Paisner look at tax reliefs available for hotels
Intangible Assets And Hotels
Introduction
The major reform of the taxation of intangible assets in the Finance Act 2002 is likely to have a considerable impact on the way that hotel acquisitions are structured. The impact of the new rules on hotel companies could be significant because of the levels of goodwill generated by hotels and the use of franchising. The new rules apply only for the purposes of UK corporation tax and therefore do not affect individuals ...
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In the second of a three-part series of articles on taxing hotels Neville Wright and Elizabeth Bradley CTA of Berwin Leighton Paisner look at tax reliefs available for hotels
Intangible Assets And Hotels
Introduction
The major reform of the taxation of intangible assets in the Finance Act 2002 is likely to have a considerable impact on the way that hotel acquisitions are structured. The impact of the new rules on hotel companies could be significant because of the levels of goodwill generated by hotels and the use of franchising. The new rules apply only for the purposes of UK corporation tax and therefore do not affect individuals ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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