CA70000 - Know-how: Contents

  1. CA70001
    Intellectual property for companies - New regime from 1/4/2002
  2. CA70010
    General - Definition
  3. CA70020
    General - Outline of allowances regime
  4. CA70030
    General - Commercial know-how and franchise agreements do not qualify for capital allowances
  5. CA70040
    General - Acquired by holding company
  6. CA70050
    General - Treat as property for capital allowances and ITTOIA purposes
  7. CA71000
    Allowances - Qualifying expenditure
  8. CA71100
    Allowances - Pooling of qualifying expenditure
  9. CA71200
    Allowances - Calculation of allowances and charges
  10. CA71300
    Allowances - Disposal values
  11. CA71400
    Allowances - How allowances are given and charges are made
  12. CA72000
    Receipts - Normally revenue
  13. CA72200
    Receipts - When receipt is capital
  14. CA72300
    Receipts - Goodwill treatment
  15. CA72400
    Receipts - Trading receipt treatment
  16. CA72500
    Receipts - Treatment of receipts
  17. CA72600
    Receipts - Keep-out covenants
  18. CA73000
    Payments to acquire know-how
  19. CA74000
    Offshore diving contractors agreement