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 908
Charge to tax on profits from disposals of know-how
Section 908 establishes that profits a company receives from disposing of know-how, or from giving restrictive undertakings connected with such a disposal, are subject to corporation tax as income.
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.