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Contents

Official guidance
Capital Allowances Manual

CA70000 · Know-how

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

CA70001 | Know-how: Intellectual property for companies: New regime from 1/4/2002

From HM Revenue & Customs · Capital Allowances Manual

Note that this guidance does not apply to expenditure incurred by companies on or after 1 April 2002. That expenditure is dealt with under the new rules for intellectual property for companies introduced by FA02. Guidance about it is in the Corporate intangibles research and development (CIRD) manual.

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