CIRD11500 - Intangible assets within CTA09/PART8: FA02 rule: contents

1. CIRD11505

   Introduction
2. CIRD11520

   Outline
3. CIRD11530

   Flowcharts
4. CIRD11600

   Asset created by company
5. CIRD11610

   Asset acquired from an unrelated party
6. CIRD11625

   Asset acquired from a related party in qualifying circumstances: outline
7. CIRD11630

   Asset acquired from related party in qualifying circumstances: asset within CTA09/PART 8 in hands of transferor
8. CIRD11640

   Asset acquired from a related party in qualifying circumstances: asset acquired by a related party from an independent third party
9. CIRD11650

   Asset acquired from a related party in qualifying circumstances: asset created on or after 1 April 2002
10. CIRD11655

    Asset acquired on or after 1 July 2020
11. CIRD11660

    Asset acquired on or after 1 April 2002: asset transfers within TCGA92/S139 or S140A
12. CIRD11665

    Time when asset created or acquired: scope
13. CIRD11670

    Time when asset treated as created or acquired: expenditure incurred rule
14. CIRD11675

    Time when asset treated as created or acquired: exceptions to expenditure incurred rule: overview
15. CIRD11678

    Time when asset treated as created or acquired: whether expenditure on creation or on enhancement of asset
16. CIRD11680

    Time when asset treated as created or acquired: exceptions to expenditure incurred rule: goodwill
17. CIRD11685

    When asset treated as created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances
18. CIRD11688

    Time when asset treated as created or acquired: exceptions to expenditure incurred rule: example - licence granted by a related party before 1 July 2020
19. CIRD11690

    When asset treated as created or acquired: when expenditure is treated as incurred