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CIRD45000 | Intangible assets: related party rules: contents

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

Contents23 entries

  1. CIRD45010Intangible assets: related party rules: introduction
  2. CIRD45020Intangible assets: related party rules: circumstances where relevant
  3. CIRD45025Intangible assets: related party rules: valuation rules: overview
  4. CIRD45030Intangible assets: related party rules: market value rule: general
  5. CIRD45033Intangible assets: related party rules: market value rule: transfers giving rise to a distribution or employment income charge
  6. CIRD45035Intangible assets: related party rules: market value rule: transfers where CGT gifts hold-over relief is claimed
  7. CIRD45038Intangible assets: related party rules: market value rule: interaction with transfer pricing – cross-border transfers
  8. CIRD45040Intangible assets: related party rules: market value rule: interaction with the transfer pricing rules - cross border transfers where transfer pricing adjustment not required
  9. CIRD45050Intangible assets: related party rules: licence not granted at market value
  10. CIRD45055Intangible assets: related party rules: licence not granted at market value – how to apply market value
  11. CIRD45105Intangible assets: related party rules: statutory definition: outline
  12. CIRD45120Intangible assets: related party rules: statutory definition: comparison with ‘connected person’
  13. CIRD45130Intangible assets: related party rules: statutory definition: persons treated as related parties: insolvency arrangements
  14. CIRD45150Intangible assets: related party rules: definition of control: general
  15. CIRD45160Intangible assets: related party rules: definition of control: major interest
  16. CIRD45180Intangible assets: related party rules: definition of control: power to attribute interests of one person to another: general
  17. CIRD45190Intangible assets: related party rules: definition of control: power to attribute interests of one person to another: ‘connected persons’
  18. CIRD45195Intangible assets: related party rules: definition of control: power to attribute interests of one person to another: other than by virtue of ‘connected person’ test
  19. CIRD45200Intangible assets: related party rules: interest held jointly
  20. CIRD45250Intangible assets: related party rules: participator in close company
  21. CIRD45260Intangible assets: related party rules: partnership incorporation of a pre-FA 2002 business: outline
  22. CIRD45265Intangible assets: related party rules: partnership incorporation of a pre-FA 2002 business: technical arguments
  23. CIRD45270Intangible assets: related party rules: partnership incorporation of a pre-FA 2002 business: establishing the facts