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  • Tax - Intangible assets rollover relief claim
    Intangible asset rollover relief claimIf your company sells a chargeable intangible fixed asset, it can give rise to a gain which is subject to corporation tax. The gain cannot be deferred by purchasing tangible assets. However, if further intangibles are bought, rollover relief might be available.IntangiblesIntangible fixed assets (IFAs) are those that are not physical, but have value nonetheless. Examples include goodwill, patents, rights and licences. They are subject to their own special corporation tax...
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