CA70010 | Know-how: General: Definition
From HM Revenue & Customs · Capital Allowances Manual
CAA01/S452 & ITTOIA/S192
Know-how is a type of intellectual property. It is industrial information or techniques likely to assist in:
the manufacture or processing of goods or materials, or
the working of a source of mineral deposits, or
the carrying out of any agricultural, forestry or fishing operations.
Mineral deposits include any natural deposits, including geothermal energy, capable of being lifted or extracted from the earth. A source of mineral deposits includes a mine, oil well or source of geothermal energy. Searching for, discovering or testing mineral deposits or obtaining access to them are working a source of mineral deposits.
The expression ‘industrial information or techniques’ is coloured by the words that follow - ‘likely to assist in the manufacture or processing of goods and materials’. This means that only information relevant to industrial or technical processes is within the definition of know-how.