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Where Taxpayers and Advisers Meet

Corporation tax on disposal of IPR

pjclar02
Posts:163
Joined:Wed Aug 06, 2008 3:43 pm
Corporation tax on disposal of IPR

Postby pjclar02 » Thu Sep 26, 2019 10:31 pm

Company B acquires some intellectual property from Company A. The consideration is 50% in cash form, and 50% satisfied by the issue of shares in Company B to Company A.

Is any form of holdover relief available to Company A in relation to that part of the disposal which is rolled into new shares - or would corporation tax be payable on 100% of the gain?

Many thanks

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