D1.610 Corporate Intangible Regime—Accounting Basis

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Commentary

Corporate tax

D1.610 Corporate intangible regime—accounting basis

The corporate intangible regime determines how a company's gains and losses in respect of intangible fixed assets are calculated and brought into account for corporation tax purposes¹. The terms 'gains' and 'losses' are not subject to specific definition but the detailed rules make it clear that these are the gains and losses for accounting purposes². At the date the regime

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