CA70000 | Know-how: Contents

Contents19 entries

1. CA70001Know-how: Intellectual property for companies: New regime from 1/4/2002
2. CA70010Know-how: General: Definition
3. CA70020Know-how: General: Outline of allowances regime
4. CA70030Know-how: General: Commercial know-how and franchise agreements do not qualify for capital allowances
5. CA70040Know-how: General: Acquired by holding company
6. CA70050Know-how: General: Treat as property for capital allowances and ITTOIA purposes
7. CA71000Know-how: Allowances: Qualifying expenditure
8. CA71100Know-how: Allowances: Pooling of qualifying expenditure
9. CA71200Know-how: Allowances: Calculation of allowances and charges
10. CA71300Know-how: Allowances: Disposal values
11. CA71400Know-how: Allowances: How allowances are given and charges are made
12. CA72000Know-how: Receipts: Normally revenue
13. CA72200Know-how: Receipts: When receipt is capital
14. CA72300Know-how: Receipts: Goodwill treatment
15. CA72400Know-how: Receipts: Trading receipt treatment
16. CA72500Know-how: Treatment of receipts
17. CA72600Know-how: Receipts: Keep-out covenants
18. CA73000Know-how: Payments to acquire know-how
19. CA74000Know-how: Offshore diving contractors agreement