CIRD11500 - Intangible assets within CTA09/PART8 (FA02/SCH29): time test: general conditions: contents
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Introduction |
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Outline |
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Flowcharts |
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Asset created by company |
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Asset acquired from unrelated party |
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Asset acquired from related party in qualifying circumstances: outline |
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Asset acquired from related party in qualifying circumstances: asset within FA02/SCH29 in hands of transferor |
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Asset acquired from related party in qualifying circumstances: asset acquired by related party from independent third party |
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Asset acquired from related party in qualifying circumstances: asset created on or after 1 April 2002 |
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Asset acquired on or after 1 April 2002: exception for asset transfers within TCGA92/S139 or S140A |
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Time when asset created or acquired: scope of rules |
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Time when asset created or acquired: special rules for goodwill and similar assets |
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Time when asset created or acquired: whether expenditure on creation or on enhancement of asset |
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Time when asset created or acquired: exceptions to expenditure incurred rule: goodwill |
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Time when asset created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances |
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Time when asset created or acquired: expenditure incurred rule |
