SolvedCIRD13500 | Core computational rules: CT computation: contents
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
Contents6 entries
- CIRD13510Core computational rules: CT computation: general
- CIRD13520Core computational rules: CT computation: intangible assets used for a trade or property business
- CIRD13530Core computational rules: CT computation: intangible assets not used for a trade or property business
- CIRD13540Core computational rules: CT computation: intangible assets not used for a trade or property business: set-off of non-trading loss against total profits
- CIRD13550Core computational rules: CT computation: intangible assets not used for a trade or property business: surrender of non-trading loss as group relief
- CIRD13560Core computational rules: CT computation: intangible assets used for life assurance business