CIRD12700 - Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: contents

CIRD12710Introduction
CIRD12720General
CIRD12725Grants received
CIRD12730Acquired as part of a larger bargain: outline
CIRD12735Acquired as part of a larger bargain: GAAP accounting for acquisitions
CIRD12740Acquired as part of a larger bargain: just and reasonable apportionment
CIRD12745Deemed to be acquired at book value
CIRD12755Accounts-based relief: general
CIRD12760Accounts-based relief: where tax and accounting values diverge: period expenditure first capitalised
CIRD12770Accounts-based relief: where tax and accounting values diverge: period after expenditure first capitalised
CIRD12775Accounts-based relief: where tax and accounting values diverge: Lloyd’s syndicate capacity
CIRD12780Accounts-based relief: market value acquisition of asset not on balance sheet
CIRD12790Accounts-based relief: capitalisation of asset at valuation
CIRD12795Accounts-based relief: part realisation of asset
CIRD12905Fixed rate relief: general
CIRD12910Fixed rate relief: computation
CIRD12920Fixed rate relief: debits following part realisation