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鈥檚 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