CIRD10145 | Intangible assets: introduction: assets outside CTA09 rules: location of guidance

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

Where to find guidance on treatment of grand-fathered assets

As explained in CIRD10140 ‘pre-FA 2002’ goodwill and intangible assets are (subject to some exceptions) outside the provisions introduced by CTA09/PART8 if they were assets created before 1 April 2002 and acquired from a related party before 1 July 2020. And some other intangible assets are excluded more permanently. The principal guidance on the treatment of these assets in other manuals is found, or can be reached from, the following:

GoodwillCG68000C
FranchisesCG68270, BIM57600
Trademarks and brand namesCG68210-CG68220
CopyrightCG68250
Farming quota generallyBIM55300
Milk quotaCG77820
Other types of farming quotaCG77960
Fishing quota and licencesCG78120
Industrial know-howCA70000
PatentsCA75000
Capital expenditure on R&DCA60100
Master versions of films and sound recordingsBIM56200
Software development expenditure - whether capitalBIM35800
Capital expenditure on software generallyCA23400