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HMRC internal manual

Corporate Intangibles Research and Development Manual

Intangible assets: avoidance: contents

  1. CIRD48010
    Introduction
  2. CIRD48020
    Structural defences and their limitations
  3. CIRD48030
    Specific rules
  4. CIRD48040
    More general CT rules
  5. CIRD48050
    Change of ownership of company
  6. CIRD48105
    Tax-driven transactions: approach to take
  7. CIRD48110
    Tax-driven transactions: outline of provision
  8. CIRD48120
    Tax-driven transactions: relationship of anti-avoidance rule with other provisions
  9. CIRD48130
    Tax-driven transactions: whether tax avoidance main object
  10. CIRD48140
    Tax-driven transactions: circumstances where anti-avoidance rule may be in point
  11. CIRD48150
    Tax-driven transactions: nature of counteraction
  12. CIRD48200
    Measures in FA03/S184: background
  13. CIRD48230
    Measures in FA03/S184: how they work
  14. CIRD48250
    Measures in FA03/S184: position for accounting periods ending at different times
  15. CIRD48260
    Measures in F2A05/S41: change to rules: market value rules
  16. CIRD48270
    Measures in F2A05/S41: change to rules: related parties rules
  17. CIRD48280
    New measures in FA06/S77: change to rules: new assets derived from companies’ existing assets
  18. CIRD48290
    New measures in FA09/S70: confirmation of rules: time of creation of goodwill and certain other internally generated assets
  19. CIRD48300
    New measures in FA11/S62: confirmation of rules: goodwill and intangible assets relating to an oil & gas licence excluded
  20. CIRD48320
    Intangible assets exchanged for other assets recognised at net book value (step-up schemes)
  21. CIRD48330
    Accounting step-up schemes involving transfers
  22. CIRD48340
    Intangible asset realisation involving non-monetary receipts
  23. CIRD48350
    Related party licence not granted at market value
  24. CIRD48360
    Related party licence examples