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 | 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 |