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CIRD12700 | Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: contents

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

Contents17 entries

  1. CIRD12710Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: introduction
  2. CIRD12720Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: tax cost
  3. CIRD12725Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: grants received
  4. CIRD12730Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: acquired as part of a larger bargain: outline
  5. CIRD12735Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: acquired as part of a larger bargain: GAAP acquisition accounting
  6. CIRD12740Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: acquired as part of a larger bargain: just and reasonable apportionment
  7. CIRD12745Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: deemed to be acquired at book value
  8. CIRD12755Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: general
  9. CIRD12760Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: where tax and accounting values diverge: period expenditure first capitalised
  10. CIRD12770Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: where tax and accounting values diverge: period after expenditure first capitalised
  11. CIRD12775Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: where tax and accounting values diverge: Lloyd’s syndicate capacity
  12. CIRD12780Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: acquisition of asset not on balance sheet
  13. CIRD12790Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: capitalisation of asset at valuation
  14. CIRD12795Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: accounts-based relief: part realisation of asset
  15. CIRD12905Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: fixed rate relief: general
  16. CIRD12910Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: fixed rate relief: computation
  17. CIRD12920Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: fixed rate relief: debits following part realisation