HMRC have published ‘Review of the corporate Intangible Fixed Assets regime: summary of responses’, which contains detailed proposals for partial reinstatement of relief for goodwill acquisitions.

The consultation, ‘Consultation: Review of the corporate Intangible Fixed Assets regime’, aimed to enable the government to examine whether there is scope to simplify the Intangible Fixed Assets (IFA) Regime and ensure a fairer and more consistent approach between tax and accounts.

Respondents to the consultation:

Further to the responses, the government will:


Goodwill and the intangibles regime

Corporate Intangible Fixed Assets regime: consultation

Substantial Shareholding Exemption (SSE)

External link

Consultation response: Review of corporate intangible fixed assets regime

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