CIRD10100 - Intangible assets: introduction: contents
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Background (including goodwill) |
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Chronology of FA02 reforms |
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Overview of FA02/SCH29 tax rules |
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Link with accountancy |
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Simple example of taxation entries derived from figures in accounts |
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Capital versus revenue distinction no longer crucial |
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Expenditure linked to assets and to non capitalised expenditure |
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Disallowance of sums charged in the accounts |
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Commencement of new regime: existing assets |
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Assets outside FA02 rules: location of guidance |
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Royalties from new or existing assets |
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Related parties |
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Reinvestment relief |
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Reinvestment relief: transitional arrangements |
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Reinvestment relief: example |
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Groups of companies |
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International aspects |
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Finance leasing |
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Fungible assets |
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Avoidance |
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Valuation issues |
