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CIRD48000 | Intangible assets: avoidance: contents

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

Contents24 entries

  1. CIRD48010Intangible assets: avoidance: introduction
  2. CIRD48020Intangible assets: avoidance: structural defences and their limitations
  3. CIRD48030Intangible assets: avoidance: specific rules
  4. CIRD48040Intangible assets: avoidance: more general CT rules
  5. CIRD48050Intangible assets: avoidance: change of ownership of company
  6. CIRD48105Intangible assets: avoidance: tax-driven transactions: approach to take
  7. CIRD48110Intangible assets: avoidance: tax-driven transactions: outline of provision
  8. CIRD48120Intangible assets: avoidance: tax-driven transactions: relationship of anti-avoidance rule with other provisions
  9. CIRD48130Intangible assets: avoidance: tax-driven transactions: whether tax avoidance main object
  10. CIRD48140Intangible assets: avoidance: tax-driven transactions: circumstances where anti-avoidance rule may be in point
  11. CIRD48150Intangible assets: avoidance: tax-driven transactions: nature of counteraction
  12. CIRD48200Intangible assets: avoidance: measures in FA03/S184: background
  13. CIRD48230Intangible assets: avoidance: measures in FA03/S184: how they work
  14. CIRD48250Intangible assets: avoidance: measures in FA03/S184: position for accounting periods ending at different times
  15. CIRD48260Intangible assets: avoidance: measures in F2A05: change to rules: market value rules
  16. CIRD48270Intangible assets: avoidance: measures in F2A05/S41: change to rules: related party rules
  17. CIRD48280Intangible assets: avoidance: new measures in FA06/S77: change to rules: new assets derived from companies’ pre-FA 2002 assets
  18. CIRD48290Intangible assets: avoidance: new measures in FA09/S70: confirmation of rules: time of creation of goodwill and certain other internally generated assets
  19. CIRD48300Intangible assets: avoidance: new measures in FA11/S62: confirmation of rules: goodwill and intangible assets relating to an oil & gas licence excluded
  20. CIRD48320Intangible assets: avoidance: intangible assets exchanged for other assets recognised at net book value (step-up schemes)
  21. CIRD48330Intangible assets: avoidance: measure in F(2)A15/S42: accounting step-up schemes involving transfers before 1 January 2026
  22. CIRD48340Intangible assets: avoidance: FA18/S20: intangible asset realisation involving non-monetary receipts
  23. CIRD48350Intangible assets: avoidance: related party licence not granted at market value between 22 November 2017 and 31 December 2025 - interaction with transfer pricing
  24. CIRD48360Intangible assets: avoidance: related party licence examples