CIRD13000 | Core computational rules: taxable credits: contents
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
Contents7 entries
- CIRD13010Core computational rules: taxable credits: introduction
- CIRD13020Core computational rules: taxable credits: receipts recognised as they accrue: general
- CIRD13030Core computational rules: taxable credits: receipts recognised as they accrue: grants
- CIRD13050Core computational rules: taxable credits: revaluation of intangible assets
- CIRD13060Core computational rules: taxable credits: revaluation of intangible assets: example
- CIRD13080Core computational rules: taxable credits: ‘negative goodwill’ referable to intangible assets
- CIRD13090Core computational rules: taxable credits: accounting gains reversing previous accounting losses