CIRD11050 | Intangible assets within CTA09/PART8: asset conditions: outline

Goodwill and intangible fixed assets

An asset satisfies the asset conditions if it is:

• goodwill as the term is used for accounting purposes (see CIRD11070), or

• an intangible fixed asset (see CIRD11100) and, in either case, it

• does not fall within the exclusions described in CIRD25000 onwards.