CIRD10100 - Intangible assets: introduction: contents

1. CIRD10101

   Background
2. CIRD10105

   Chronology of CTA09 reforms
3. CIRD10110

   Overview of CTA09/PART8 tax rules
4. CIRD10115

   Link with accountancy
5. CIRD10116

   Simple example of taxation entries derived from figures in accounts
6. CIRD10120

   Capital versus revenue distinction no longer crucial
7. CIRD10125

   Expenditure linked to assets and to non capitalised expenditure
8. CIRD10130

   Disallowance of sums charged in the accounts
9. CIRD10140

   Commencement of new regime: existing assets
10. CIRD10145

    Assets outside FA02 rules: location of guidance
11. CIRD10150

    Royalties from new or existing assets
12. CIRD10160

    Related parties
13. CIRD10170

    Reinvestment relief
14. CIRD10175

    Reinvestment relief: transitional arrangements
15. CIRD10180

    Reinvestment relief: example
16. CIRD10190

    Groups of companies
17. CIRD10200

    International aspects
18. CIRD10210

    Finance leasing
19. CIRD10220

    Fungible assets
20. CIRD10230

    Avoidance
21. CIRD10240

    Valuation issues