CTA09/PART8/CHAPTER11 contains rules, equivalent to those for CG tax purposes, to ensure continuity or consistency of treatment where intangible fixed assets change hands in the course of a business reorganisation.
The topics covered are:
•company reconstructions where transferor receives no consideration (except for the assumption of liabilities) – see CIRD42020;
•the transfer of a UK trade between EU companies resident in different states – see CIRD42030;
•the transfer of an EU (but non UK) trade by a UK company to a company resident in another EU state – see CIRD42060;