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CIRD10000 | Intangible assets regime: contents

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

Contents30 entries

  1. CIRD10100Intangible assets: introduction: contents
  2. CIRD11000Intangible assets within CTA09/PART8: asset conditions: contents
  3. CIRD11500Intangible assets within CTA09/PART8: FA02 rule: contents
  4. CIRD11700Intangible assets within CTA09/PART8: FA02 rule exceptions: contents
  5. CIRD12000Core computational rules: accounting: contents
  6. CIRD12500Core computational rules: deductible debits: general matters and adjustments for tax purposes: contents
  7. CIRD12700Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: contents
  8. CIRD13000Core computational rules: taxable credits: contents
  9. CIRD13200Core computational rules: realisation of assets: contents
  10. CIRD13600Corporate partnersUnavailable
  11. CIRD13500Core computational rules: CT computation: contents
  12. CIRD20000Reinvestment relief: general matters and conditions to be satisfied: contents
  13. CIRD20200Reinvestment relief: computation: contents
  14. CIRD20400Reinvestment relief: groups of companies: contents
  15. CIRD25000Intangible assets excluded from CTA09/PART8: contents
  16. CIRD25100Intangible assets excluded from CTA09/PART8 as special tax rules apply: contents
  17. CIRD27000Leasing of intangible assets: contents
  18. CIRD30000Intangible assets: GAAP: contents
  19. CIRD30500Intangible assets: notes on accounting practice: contents
  20. CIRD40000Intangible assets: groups: contents
  21. CIRD40200Intangible assets: groups: tax-neutral transfers: contents
  22. CIRD40500Intangible assets: groups: degrouping: contents
  23. CIRD42000Intangible assets: company reorganisations: contents
  24. CIRD43000Intangible assets: disincorporation relief: post-FA 2002 goodwill: contents
  25. CIRD44000Intangible assets: Restrictions for goodwill and relevant assets: contents
  26. CIRD45000Intangible assets: related party rules: contents
  27. CIRD46000Intangible assets: special rules for restricted assets: contents
  28. CIRD47000Intangible assets: international issues: contents
  29. CIRD48000Intangible assets: avoidance: contents
  30. CIRD49000Intangible assets: just and reasonable apportionment: contents