SolvedCIRD240000 | Patent Box: relevant IP losses: contents
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
Contents8 entries
- CIRD240100Patent Box: relevant IP losses: overview
- CIRD240130Patent Box: relevant IP losses: set-off amount: order of allocation to other trade or within a group
- CIRD240140Patent Box: relevant IP losses: set-off amount: carry-forward
- CIRD240150Patent Box: relevant IP losses: company ceasing to carry on trade
- CIRD240160Patent Box: relevant IP losses and inheritance of R&D fraction: transfer of a trade or part trade
- CIRD240170Patent Box: relevant IP losses: payments between group members for allocation
- CIRD240110Patent Box: relevant IP losses: set-off amount
- CIRD240120Patent Box: relevant IP losses: set-off amount: company with more than one trade