Written Question·Treasury·UIN 37900

Intellectual Property

Tabled: 12 March 2025
Answered: 19 March 2025

Question

Chris Coghlan

Liberal DemocratDorking and Horley

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of expensing intellectual property transactions.

Answer

James Murray
The UK’s Intangible Fixed Asset (IFA) regime offers generous and internationally competitive relief for acquired intangible assets like trademarks and licences. In addition, UK businesses can benefit from the biggest tax treaty network in the OECD – which...

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