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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.6 Intangible fixed assets /Corporate intangible regime—transfer of a business or trade / D1.660 Intangible assets transferred with a business or trade—overview

D1.660 Intangible assets transferred with a business or trade—overview

Corporate tax

D1.660 Intangible assets transferred with a business or trade—overview

The corporate intangible regime¹ provides that certain transfers/mergers of businesses can be made on a tax neutral or other tax advantageous basis. The reliefs provided closely mirror the equivalent reliefs

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I7.323 APR and successions

D1.8101 Groups of companies

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

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