Written questions

Intellectual Property

Commons · Question 37900 · Tabled 12 Mar 2025 · Treasury · Official record

Answered 19 Mar 2025

Question

Asked by Chris Coghlan

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

Answer

Answered by James Murray, 19 Mar 2025

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...