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HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
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Intangible assets: avoidance: contents

  1. CIRD48010
    Intangible assets: avoidance: introduction
  2. CIRD48020
    Intangible assets: avoidance: structural defences and their limitations
  3. CIRD48030
    Intangible assets: avoidance: specific rules
  4. CIRD48040
    Intangible assets: avoidance: more general CT rules
  5. CIRD48050
    Intangible assets: avoidance: change of ownership of company
  6. CIRD48105
    Intangible assets: avoidance: tax-driven transactions: approach to take
  7. CIRD48110
    Intangible assets: avoidance: tax-driven transactions: outline of provision
  8. CIRD48120
    Intangible assets: avoidance: tax-driven transactions: relationship of anti-avoidance rule with other provisions
  9. CIRD48130
    Intangible assets: avoidance: tax-driven transactions: whether tax avoidance main object
  10. CIRD48140
    Intangible assets: avoidance: tax-driven transactions: circumstances where anti-avoidance rule may be in point
  11. CIRD48150
    Intangible assets: avoidance: tax-driven transactions: nature of counteraction
  12. CIRD48200
    Intangible assets: avoidance: new measures in FA03/S184: background
  13. CIRD48230
    Intangible assets: avoidance: new measures in FA03/S184: how they work
  14. CIRD48250
    Intangible assets: avoidance: new measures in FA03/S184: position for accounting periods ending at different times
  15. CIRD48260
    Intangible assets: avoidance: new measures in F2A05: change to rules: market value rules
  16. CIRD48270
    Intangible assets: avoidance: new measures in F2A05/S41: change to rules: related party rules
  17. CIRD48280
    Intangible assets: avoidance: new measures in FA06/S77: change to rules: new assets derived from companies’ existing assets
  18. CIRD48290
    Intangible assets: avoidance: new measures in FA09/S70: confirmation of rules: time of creation of goodwill and certain other internally generated assets
  19. CIRD48300
    Intangible assets: avoidance: new measures in FA11/S62: confirmation of rules: goodwill and intangible assets relating to an oil & gas licence excluded