FA15/S26, F2A15/S33 & FA19/S25


Prior to 3 December 2014 the CTA09/PART8 rules treated goodwill the same as other intangible fixed assets. A number of changes have been made since then to change how and when debit relief is given in relation to goodwill and certain other assets. These assets are referred to as ‘relevant assets’ (see CIRD44060).

The new rules limit the amount of debit relief that is available under CTA09/PART8 in relation to relevant assets acquired or created in the following circumstances:

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