CIRD11050 | Intangible assets within CTA09/PART8: asset conditions: outline
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
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.