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;

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