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Draft legislation: Corporation Tax - restricting relief for internally generated goodwill transfers

This draft legislation is about restricting corporation tax relief where a company acquires internally generated goodwill.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation: Corporation Tax - restricting relief for internally generated goodwill transfersapplication/pdf Explanatory note: Corporation Tax - restricting relief for internally generated goodwill transfersapplication/pdf

At a glance

TypePolicy paper

First published03 Dec 2014

Last updated03 Dec 2014

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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