CIRD44000 - Intangible assets: Restrictions for goodwill and relevant assets: contents
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CIRD44050Introduction
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CIRD44055Introduction to FA19 rules
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CIRD44060Definition of relevant assets and qualifying IP assets
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CIRD44065Summary of when the restrictions apply
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CIRD44070Nature of full restriction
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CIRD44075Pre-FA 2019 relevant assets - introduction and the first case
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CIRD44076Pre-FA 2019 relevant assets – the second case
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CIRD44077Pre-FA 2019 relevant assets – second case examples
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CIRD44078Pre-FA 2019 relevant assets – the third and fourth cases
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CIRD44080No business or no qualifying IP acquired
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CIRD44083Acquisitions from a related individual or firm
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CIRD44086Partial restriction in relation to qualifying IP assets
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CIRD44090Partial restriction in relation to acquisitions from a related individual or firm
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CIRD44093The partial restrictions on debits
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CIRD44096The partial restriction on realisations
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CIRD44100F2A15 rules
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CIRD44150Circumstances when F2A15 rules will apply
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CIRD44200How accounting and other debits are restricted under F2A15
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CIRD44250F2A15 realisations
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CIRD44300FA15 rules for goodwill and relevant assets acquired on incorporation from a related party or after 3 December 2014 – background to FA15 changes
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CIRD44350Circumstances when FA15 rules will apply to a related party incorporation
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CIRD44400FA15 restriction where there are no previous third party acquisition costs
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CIRD44450Third party acquisition rules
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CIRD44500FA15 rules - calculation of debits in respect of a relevant asset where there are previous third party acquisition costs
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CIRD44550FA15 realisations - relief due on subsequent realisation of a relevant asset where there are no previous third party acquisition costs
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CIRD44600FA15 realisations - apportionment of debit in respect of relevant asset where there are previous third party acquisition costs
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CIRD44650FA15 - computational examples