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CIRD11500 | Intangible assets within CTA09/PART8: FA02 rule: contents

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

Contents19 entries

  1. CIRD11505Intangible assets within CTA09/PART8: FA02 rule: introduction
  2. CIRD11520Intangible assets within CTA09/PART8: FA02 rule: outline
  3. CIRD11530Intangible assets within CTA09/PART8: FA02 rule: Step guides
  4. CIRD11600Intangible assets within CTA09/PART8: FA02 rule: asset created by company on or after 1 April 2002
  5. CIRD11610Intangible assets within CTA09/PART8: FA02 rule: general conditions: asset acquired on or after 1 April 2002 from an unrelated party
  6. CIRD11625Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from a related party in qualifying circumstances: outline
  7. CIRD11630Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from related party in qualifying circumstances: asset within CTA09/PART8 in hands of transferor
  8. CIRD11640Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from a related party in qualifying circumstances: asset acquired by a related party from an independent third party
  9. CIRD11650Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002 from a related party in qualifying circumstances: asset created on or after 1 April 2002
  10. CIRD11655Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 July 2020
  11. CIRD11660Intangible assets within CTA09/PART8: FA02 rule: asset acquired on or after 1 April 2002: asset transfers within TCGA92/S139 or S140A
  12. CIRD11665Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: scope
  13. CIRD11670Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: expenditure incurred rule
  14. CIRD11675Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: exceptions to expenditure incurred rule: overview
  15. CIRD11678Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: whether expenditure on creation or on enhancement of asset
  16. CIRD11680Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: exceptions to expenditure incurred rule: goodwill
  17. CIRD11685Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances
  18. CIRD11688Intangible assets within CTA09/PART8: FA02 rule: time when asset treated as created or acquired: exceptions to expenditure incurred rule; example - licence granted by a related party before 1 July 2020
  19. CIRD11690Intangible assets within CTA09/PART8: FA02 rule: when asset treated as created or acquired: when expenditure is treated as incurred