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

1. CIRD12710

   Introduction
2. CIRD12720

   Tax cost
3. CIRD12725

   Grants received
4. CIRD12730

   Acquired as part of a larger bargain: outline
5. CIRD12735

   Acquired as part of a larger bargain: GAAP acquisition accounting
6. CIRD12740

   Acquired as part of a larger bargain: just and reasonable apportionment
7. CIRD12745

   Deemed to be acquired at book value
8. CIRD12755

   Accounts-based relief: general
9. CIRD12760

   Accounts-based relief: where tax and accounting values diverge: period expenditure first capitalised
10. CIRD12770

    Accounts-based relief: where tax and accounting values diverge: period after expenditure first capitalised
11. CIRD12775

    Accounts-based relief: where tax and accounting values diverge: Lloyd’s syndicate capacity
12. CIRD12780

    Accounts-based relief: market value acquisition of asset not on balance sheet
13. CIRD12790

    Accounts-based relief: capitalisation of asset at valuation
14. CIRD12795

    Accounts-based relief: part realisation of asset
15. CIRD12905

    Fixed rate relief: general
16. CIRD12910

    Fixed rate relief: computation
17. CIRD12920

    Fixed rate relief: debits following part realisation