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HMRC internal manual

Corporate Intangibles Research and Development Manual

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. CIRD11660
    Asset acquired on or after 1 April 2002: asset transfers within TCGA92/S139 or S140A
  11. CIRD11665
    Time when asset created or acquired: scope
  12. CIRD11670
    Time when asset treated as created or acquired: expenditure incurred rule
  13. CIRD11675
    Time when asset treated as created or acquired: exceptions to expenditure incurred rule: overview
  14. CIRD11678
    Time when asset created or acquired: whether expenditure on creation or on enhancement of asset
  15. CIRD11680
    Time when asset treated as created or acquired: exceptions to expenditure incurred rule: goodwill
  16. CIRD11685
    When asset treated as created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances
  17. CIRD11688
    Time when asset treated as created or acquired: exceptions to expenditure incurred rule: example - licence granted by a related party
  18. CIRD11690
    When asset treated as created or acquired: when expenditure is treated as incurred