Policy paper

Reform of de-grouping charge rules in the corporate intangibles regime

This tax information and impact note details changes to the de-grouping charge for Corporation Tax intangibles.

• From: HM Revenue & Customs
• Published: 7 November 2018
• Last updated: 7 November 2018
  Show all updates

  1. 7 November 2018

     A link to the summary of responses on the consultation for the review of the corporate intangible fixed assets regime has been added.

  2. 7 November 2018

     First published.

Documents

Reform of de-grouping charge rules in the corporate intangibles regime

HTML

Details

This document provides more information on the reform and details the impacts.

A summary of responses on the consultation for the review of the corporate intangible fixed assets regime has been published.