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Policy Paper Published 11 Mar 2020 HM Revenue & Customs ↗ View on GOV.UK

Corporation Tax treatment of intangible fixed assets from 1 July 2020

This Tax Information and Impact Note is about the Corporation Tax treatment of intangible fixed assets from 1 July 2020.

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This measure amends the corporate intangible fixed assets regime (known as the IFA regime) to allow intangible fixed assets acquired from related parties on or after 1 July 2020 to be brought within the regime.