| CIRD220100 |
Relevant IP profits: overview |
| CIRD220110 |
Steps for calculating relevant IP profits of a trade |
| CIRD220120 |
Total gross income of a trade |
| CIRD220130 |
Total gross income of a trade: finance income |
| CIRD220150 |
Relevant IP income |
| CIRD220400 |
Calculating profits or losses of a trade |
| CIRD220410 |
Calculating profits or losses of a trade: shortfall in R&D expenditure |
| CIRD220420 |
Calculating profits or losses of a trade: shortfall in R&D expenditure: example |
| CIRD220430 |
Routine return figure |
| CIRD220440 |
Routine return figure: routine deductions |
| CIRD220450 |
Routine return figure: deductions that are not routine deductions |
| CIRD220460 |
Routine return figure: example |
| CIRD220470 |
Elections for small claims treatment |
| CIRD220480 |
Elections for small claims treatment: small claims amount |
| CIRD220490 |
Marketing assets return figure |
| CIRD220500 |
Marketing assets return figure: notional marketing royalty |
| CIRD220510 |
Marketing assets return figure: notional marketing royalty: assumptions |
| CIRD220520 |
Marketing assets return figure: notional marketing royalty: examples |
| CIRD220530 |
Marketing assets return figure: actual marketing royalty |
| CIRD220540 |
Profits arising before grant of right |
