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CIRD25100 | Intangible assets excluded from CTA09/PART8 as special tax rules apply: contents

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

Contents12 entries

  1. CIRD25105Intangible assets excluded from CTA09/PART8 as special tax rules apply: introduction
  2. CIRD25110Intangible assets excluded from CTA09/PART8 as special tax rules apply: except as regards royalties: overview
  3. CIRD25115Intangible assets excluded from CTA09/PART8 as special tax rules apply: except as regards royalties: assets held for life assurance business
  4. CIRD25120Intangible assets excluded from CTA09/PART8 as special tax rules apply: except as regards royalties: assets held for mutual trade or business
  5. CIRD25130Intangible assets excluded from Schedule 29 as special tax rules apply: except as regards royalties: master versions of films and sound recordings
  6. CIRD25140Intangible assets excluded from CTA09/PART8 as special tax rules apply: except as regards royalties: computer software treated as part of cost of related hardware
  7. CIRD25145Intangible assets excluded from CTA09/PART8 as special tax rules apply: websites in respect of which capital allowances have been claimed
  8. CIRD25150Intangible assets excluded from CTA09/PART8 as special tax rules apply: research and development and other computer software: overview
  9. CIRD25160Intangible assets excluded from CTA09/PART8 as special tax rules apply: R&D: approach
  10. CIRD25170Intangible assets excluded from CTA09/PART8 as special tax rules apply: research and development: computational provisions which continue to apply
  11. CIRD25180Intangible assets excluded from CTA09/PART8 as special tax rules apply: election in respect of capital expenditure on computer software: approach and procedure
  12. CIRD25190Intangible assets excluded from CTA09/PART8 as special tax rules apply: election in respect of capital expenditure on computer software: computational consequences