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CIRD40500 | Intangible assets: groups: degrouping: contents

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

Contents20 entries

  1. CIRD40505Intangible assets: groups: degrouping: overview
  2. CIRD40510Intangible assets: groups: degrouping: outline of rules
  3. CIRD40520Intangible assets: groups: degrouping: general conditions for adjustment
  4. CIRD40530Intangible assets: groups: degrouping: associated companies leaving group together
  5. CIRD40540Intangible assets: groups: degrouping: associated companies leaving group: subsequent charge
  6. CIRD40545Intangible assets: groups: degrouping: when is there a relevant connection between groups?
  7. CIRD40550Intangible assets: groups: degrouping: principal company becoming member of another group
  8. CIRD40560Intangible assets: groups: degrouping: principal company becoming member of another group: subsequent restoration of degrouping adjustment
  9. CIRD40570Intangible assets: groups: degrouping: exception for degroupings qualifying for Substantial Shareholdings Exemption - overview
  10. CIRD40575Intangible assets: groups: degrouping: exception for degroupings qualifying for Substantial Shareholdings Exemption - requirements
  11. CIRD40580Intangible assets: groups: degrouping: exclusion of commercial mergers
  12. CIRD40590Intangible assets: groups: degrouping: exclusion of exempt distributions
  13. CIRD40600Intangible assets: groups: degrouping: companies not members of same group at time asset transferred
  14. CIRD40610Intangible assets: groups: degrouping: examples of degrouping computation
  15. CIRD40705Intangible assets: groups: degrouping: reallocation between group members: candidates
  16. CIRD40710Intangible assets: groups: degrouping: reallocation between group members: relevant time and relevant group
  17. CIRD40720Intangible assets: groups: degrouping: unpaid degrouping charge: recovery from others: candidates
  18. CIRD40730Intangible assets: groups: degrouping: unpaid degrouping charge: recovery from others: definitions
  19. CIRD40740Intangible assets: groups: degrouping: unpaid degrouping charge: recovery from others: procedures
  20. CIRD40750Intangible assets: groups: degrouping: intra group payments for reinvestment relief and reallocation of taxable credit