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

Corporate Intangibles and Research & Development Manual: recent changes

Below are details of the amendments that were published on 11 October 2011 (see the update index for all updates)

Page Details of update
   
CIRD45105 Made it clear that the only related party test in S835 that might apply when one person is not a company is S835 (5).
CIRD48300 New page detailing S62 FA 2011 amendment to specific exclusion in S809 to confirm that goodwill associated with the acquisition of an oil licence is excluded from the regime.