CIRD48000 - 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’ pre-FA 2002 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