CIRD43000 - Intangible assets: disincorporation relief: post-FA 2002 goodwill: contents

1. CIRD43050

   Introduction
2. CIRD43100

   Conditions for relief
3. CIRD43150

   Effect of disincorporation relief: overview
4. CIRD43200

   Effect of disincorporation relief on company: computation: goodwill written-down for tax
5. CIRD43250

   Effect of disincorporation relief on company: computation: goodwill on balance sheet but not written-down
6. CIRD43300

   Effect of disincorporation relief on company: computation: goodwill not on balance sheet
7. CIRD43350

   Effect of disincorporation relief on shareholders: Capital Gains rules
8. CIRD43400

   Making a claim