Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 807
Rights in companies, trusts etc
Section 807 excludes certain ownership rights in companies, trusts and partnerships from the intangible fixed assets regime, while providing exceptions where accounting treatment recognises these as intangible fixed assets.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.