CIRD10100 - Intangible assets: introduction: contents
| CIRD10101 | Background (including goodwill) |
| CIRD10105 | Chronology of CTA09 reforms |
| CIRD10110 | Overview of CTA09/PART8 tax rules |
| CIRD10115 | Link with accountancy |
| CIRD10116 | Simple example of taxation entries derived from figures in accounts |
| CIRD10120 | Capital versus revenue distinction no longer crucial |
| CIRD10125 | Expenditure linked to assets and to non capitalised expenditure |
| CIRD10130 | Disallowance of sums charged in the accounts |
| CIRD10140 | Commencement of the Part 8 regime: pre-FA 2002 assets |
| CIRD10145 | Assets outside CTA09 rules: location of guidance |
| CIRD10150 | Royalties from new or pre-FA 2002 assets |
| CIRD10160 | Related parties |
| CIRD10170 | Reinvestment relief |
| CIRD10175 | Reinvestment relief: transitional arrangements |
| CIRD10180 | Reinvestment relief: example |
| CIRD10190 | Groups of companies |
| CIRD10200 | International aspects |
| CIRD10210 | Finance leasing |
| CIRD10220 | Fungible assets |
| CIRD10230 | Avoidance |
| CIRD10240 | Valuation issues |
