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HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CIRD10000
  3. CIRD25100

Intangible assets excluded from CTA09/PART8 as special tax rules apply: contents

  1. CIRD25105
    Introduction
  2. CIRD25110
    Except as regards royalties: overview
  3. CIRD25115
    Except as regards royalties: assets held for life assurance business
  4. CIRD25120
    Except as regards royalties: assets held for mutual trade or business
  5. CIRD25130
    Except as regards royalties: master versions of films and sound recordings
  6. CIRD25140
    Except as regards royalties: computer software treated as part of cost of related hardware
  7. CIRD25145
    Websites for which capital allowances have been claimed
  8. CIRD25150
    Research and development and other computer software: overview
  9. CIRD25160
    Research and development: approach
  10. CIRD25170
    Research and development: computational provisions which continue to apply
  11. CIRD25180
    Election in respect of capital expenditure on computer software: approach and procedure
  12. CIRD25190
    Election in respect of capital expenditure on computer software: computational consequences
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