Prior to 3 December 2014 the CTA09/PART8 rules treated goodwill the same as other qualifying 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. Goodwill and similar assets are referred to as ‘relevant assets’.
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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