CIRD10100 - Intangible assets: introduction: contents


CIRD10101

Background (including goodwill)

CIRD10105

Chronology of FA02 reforms

CIRD10110

Overview of FA02/SCH29 tax rules

CIRD10115

Link with accountancy

CIRD10116

Simple example of taxation entries derived from figures in accounts

CIRD10120

Capital versus revenue distinction no longer crucial

CIRD10125

Expenditure linked to assets and to non capitalised expenditure

CIRD10130

Disallowance of sums charged in the accounts

CIRD10140

Commencement of new regime: existing assets

CIRD10145

Assets outside FA02 rules: location of guidance

CIRD10150

Royalties from new or existing assets

CIRD10160

Related parties

CIRD10170

Reinvestment relief

CIRD10175

Reinvestment relief: transitional arrangements

CIRD10180

Reinvestment relief: example

CIRD10190

Groups of companies

CIRD10200

International aspects

CIRD10210

Finance leasing

CIRD10220

Fungible assets

CIRD10230

Avoidance

CIRD10240

Valuation issues