751 Non-trading gains and losses
Corporation Tax Act 2009 (2009 c 4) | Legislation

Non-trading credits and debits

751  Non-trading gains and losses

(1)     If there are non-trading credits or debits in an accounting period in respect of intangible fixed assets, the company's non-trading gain or loss on such assets in the period must be calculated.

(2)     There is a non-trading gain on intangible fixed assets in an accounting period if subsection

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Serving outside the jurisdiction with court permission—application and order

This Practice Note addresses issues when serving out of the jurisdiction and the permission of the court is required. It explains how to make an application and the form of order required. An application to serve out of the jurisdiction is generally made without notice and on the papers. Key

LEXISNEXIS

The Money Laundering Reporting Officer (MLRO)

The Money Laundering Reporting Officer (MLRO)OverviewThe requirements to have robust systems and controls in a regulated firm to prevent money laundering originate from:•the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 (as

LEXISNEXIS

Control of asbestos—duty to manage

The Control of Asbestos Regulations 2012 (CAR 2012) place various duties on employers to protect employees from risks related to exposure to asbestos and make it clear that these duties, so far as is reasonably practicable, are also owed to any other person, whether at work or not, who may be

LEXISNEXIS

Forming enforceable contracts—consideration

Forming enforceable contracts—considerationThis Practice Note examines the doctrine of consideration and the key role it plays in English law in determining whether a contract is enforceable.A promise will only be capable of being contractually enforced if it is either made in a deed or made in