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CIRD42000 | Intangible assets: company reorganisations: contents

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

Contents20 entries

  1. CIRD42010Intangible assets: company re-organisations: overview
  2. CIRD42020Intangible assets: company reorganisations: transfer of business without consideration: general
  3. CIRD42025Intangible assets: company reorganisations: transfer of business without consideration: conditions
  4. CIRD42030Intangible assets: company reorganisations: transfer of UK trade between EU residents: general
  5. CIRD42035Intangible assets: company reorganisations: transfer of UK trade between EU residents: further conditions
  6. CIRD42040Intangible assets: company reorganisations: transfer of foreign permanent establishment from UK to a non resident company: deferral of charge
  7. CIRD42045Intangible assets: company reorganisations: transfer of foreign permanent establishment from UK to a non resident company: amount of charge deferred
  8. CIRD42050Intangible assets: company reorganisations: transfer of foreign permanent establishment from UK to a non resident company: when deferral ceases
  9. CIRD42055Intangible assets: company reorganisations: transfer of foreign permanent establishment from UK to a non resident company: further deferral
  10. CIRD42060Intangible assets: company reorganisations: transfer of non UK trade between EU companies
  11. CIRD42065Intangible assets: company reorganisations: transfer of non UK trade between EU companies: meaning of terms
  12. CIRD42080Intangible assets: company reorganisations: formation of a Societas Europaea (SE)
  13. CIRD42090Intangible assets: company reorganisations: the genuine commercial transaction requirement
  14. CIRD42100Intangible assets: company reorganisations: advance clearances: general
  15. CIRD42110Intangible assets: company reorganisations: advance clearances: requirements, time limits and appeals
  16. CIRD42115Intangible assets: company reorganisations: advance clearances: common reasons for refusal
  17. CIRD42120Intangible assets: company reorganisations: transfer of life assurance business
  18. CIRD42130Intangible assets: company reorganisations: transfer of building society business
  19. CIRD42140Intangible assets: company reorganisations: amalgamation of business of building societies, industrial and provident societies and co-operative associations
  20. 42090Intangible assets: company reorganisations: the genuine commercial transaction requirement