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BIM45950 | Specific deductions: patents and royalties: contents

From HM Revenue & Customs · Business Income Manual

This chapter deals with the deductions available in calculating the profits of a trade in connection with patents, know-how, copyright, trade marks and design right. It contains the following:

Contents4 entries

  1. BIM45951Specific deductions: patents and royalties: costs of obtaining or extending patent rights
  2. BIM45955Specific deductions: patents and royalties: expenditure on acquisition of know-how
  3. BIM45960Specific deductions: patents and royalties: costs of registering, or extending the life of, trade marks and designs
  4. BIM45965Specific deductions: patents and royalties: payment of royalties etc.