HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
27 January 2023, see all updates
  1. Contents
  2. CIRD10000

CIRD25000 - Intangible assets excluded from CTA09/PART8: contents

  1. CIRD25010
    Introduction
  2. CIRD25015
    Partial exclusion of asset: apportionment
  3. CIRD25025
    Assets outside FRS102 s18: general
  4. CIRD25030
    Assets outside FRS102 s18: rights over tangible assets
  5. CIRD25040
    Assets outside FRS102 s18: oil licences
  6. CIRD25050
    Assets outside FRS102 s18: financial assets
  7. CIRD25060
    Assets outside FRS102 s18: rights in companies, trusts and partnerships
  8. CIRD25070
    Assets held for non-qualifying purposes
  9. CIRD25090
    Assets held for the purposes of activities outside the charge to CT
  10. CIRD25095
    Assets for which capital allowances previously made