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Corporation Tax: related party rules, partnerships and transfers of intangible assets

The legislation applies to all transactions involving intangible fixed assets that take place on or after 25 November 2015.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax: related party rules, partnerships and transfers of intangible assets Draft clauseapplication/pdf Draft explanatory notes - clause 1application/pdf Draft explanatory notes - clause 2application/pdf

At a glance

TypePolicy paper

First published25 Nov 2015

Last updated25 Nov 2015

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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