CIRD10145 - 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 if they were assets created before 1 April 2002 and acquired from a related party before 1 July 2020. 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

CG68000P

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

CA23400