Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
, see all updates

Intangible assets: groups: degrouping: contents

  1. CIRD40505
    Intangible assets: groups: degrouping: overview
  2. CIRD40510
    Intangible assets: groups: degrouping: outline of rules
  3. CIRD40520
    Intangible assets: groups: degrouping: general conditions for adjustment
  4. CIRD40530
    Intangible assets: groups: degrouping: associated companies leaving group together
  5. CIRD40540
    Intangible assets: groups: degrouping: associated companies leaving group: subsequent charge
  6. CIRD40545
    Intangible assets: groups: degrouping: when is there a relevant connection between groups?
  7. CIRD40550
    Intangible assets: groups: degrouping: principal company becoming member of another group
  8. CIRD40560
    Intangible assets: groups: degrouping: principal company becoming member of another group: subsequent restoration of degrouping adjustment
  9. CIRD40580
    Intangible assets: groups: degrouping: exclusion of commercial mergers
  10. CIRD40590
    Intangible assets: groups: degrouping: exclusion of exempt distributions
  11. CIRD40600
    Intangible assets: groups: degrouping: companies not members of same group at time asset transferred
  12. CIRD40610
    Intangible assets: groups: degrouping: examples of degrouping computation
  13. CIRD40705
    Intangible assets: groups: degrouping: reallocation between group members: candidates
  14. CIRD40710
    Intangible assets: groups: degrouping: reallocation between group members: relevant time and relevant group
  15. CIRD40720
    Intangible assets: groups: degrouping: unpaid degrouping charge: recovery from others: candidates
  16. CIRD40730
    Intangible assets: groups: degrouping: unpaid degrouping charge: recovery from others: definitions
  17. CIRD40740
    Intangible assets: groups: degrouping: unpaid degrouping charge: recovery from others: procedures
  18. CIRD40750
    Intangible assets: groups: degrouping: intra group payments for reinvestment relief and reallocation of taxable credit