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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 within CTA09/PART8: asset conditions: outline

Goodwill and intangible fixed assets

An asset satisfies the asset conditions if it is:

  • goodwill as the term is used for accounting purposes (see CIRD11070), or
  • an intangible fixed asset (see CIRD11100) and, (in either case), it
  • does not fall within the exclusions described in CIRD25000 onwards.