Superdeduction for Software Transferred?

Can a superdeduction be claimed for software tranferred?

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Company A and Company B are both UK trading companies controlled by the same UK individual.

Software bought be Company A last year was capitalised and transferred to Company B last year, who has also capitalised it. Neither company has claimed a deduction for amortisation. Company A did not claim a superdeduction. Can Company B claim a superdeduction, assuming an election for capital allowances treatment is made under s815 CTA2009?

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By BryanS1958
20th Jun 2024 18:15

I think s815 CTA2009 may be a red herring, seems to be for R & D.

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