Robuta

https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird11740 CIRD11740 - Intangible assets within CTA09/PART8: FA02 rule exceptions: assets already within... intangible assets within rule exceptions already https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm45440 CFM45440 - Deemed loan relationships: returns from partnerships: conditions for CTA09/S536 - HMRC...