CIRD47010 - Intangible assets: international issues: introduction
Where provisions described
This section of the manual describes certain provisions relevant to the treatment of goodwill and intangible assets under the rules in CTA09/PART8 that have a particular international dimension. Other provisions with an international dimension described elsewhere are listed below.
Provisions described in this section
- asset moving into or out of UK tax net without changing ownership - CIRD47020 and CIRD47030,
- company becomes resident in the UK - CIRD47020,
- asset held by a non-resident company begins to be used in its UK trade carried on through a permanent establishment in the UK - CIRD47020,
- company ceasing to be resident in the UK - CIRD47030,
- asset held by a non-resident company ceasing to be used in its UK trade carried on through a permanent establishment in the UK - CIRD47030,
- deferral of taxable credit arising where company ceases to be resident in the UK - CIRD47040,
- application of transfer pricing rules to goodwill and intangible assets within CTA09/PART8 - CIRD47060.