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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: General: Definition

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.

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