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HMRC internal manual

Corporate Intangibles Research and Development Manual

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HM Revenue & Customs
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Intangible assets: introduction: assets outside CTA09 rules: location of guidance

Where to find guidance on treatment of grand-fathered assets

As explained in CIRD10140 ‘pre-FA 2002’ goodwill and intangible assets are (subject to some exceptions) outside the provisions introduced by CTA09/PART8. And some other intangible assets are excluded more permanently. The principal guidance on the treatment of these assets in other manuals is found, or can be reached from, the following:

Goodwill CG68000
   
Franchises CG68270, BIM57600
Trademarks and brand names CG68210-CG68220
Copyright CG68250
Farming quota generally BIM55300
Milk quota CG77820
Other types of farming quota CG77960
Fishing quota and licences CG78120
Industrial know-how CA70000
Patents CA75000
Capital expenditure on R&D CA60100
Master versions of films and sound recordings BIM56200
Software development expenditure - whether capital BIM35800
Capital expenditure on software generally CA23410