CIRD11500 - Intangible assets within CTA09/PART8 (FA02/SCH29): time test: general conditions: contents

CIRD11505

Introduction

CIRD11520

Outline

CIRD11530

Flowcharts

CIRD11600

Asset created by company

CIRD11610

Asset acquired from unrelated party

CIRD11625

Asset acquired from related party in qualifying circumstances: outline

CIRD11630

Asset acquired from related party in qualifying circumstances: asset within FA02/SCH29 in hands of transferor

CIRD11640

Asset acquired from related party in qualifying circumstances: asset acquired by related party from independent third party

CIRD11650

Asset acquired from related party in qualifying circumstances: asset created on or after 1 April 2002

CIRD11660

Asset acquired on or after 1 April 2002: exception for asset transfers within TCGA92/S139 or S140A

CIRD11670

Time when asset created or acquired: scope of rules

CIRD11675

Time when asset created or acquired: special rules for goodwill and similar assets

CIRD11678

Time when asset created or acquired: whether expenditure on creation or on enhancement of asset

CIRD11680

Time when asset created or acquired: exceptions to expenditure incurred rule: goodwill

CIRD11685

Time when asset created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances

CIRD11690

Time when asset created or acquired: expenditure incurred rule