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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: Acquired by holding company

CA70040 | Know-how: General: Acquired by holding company

From HM Revenue & Customs · Capital Allowances Manual

A holding company may acquire know-how for use in trades carried on by its subsidiary companies. If this happens the holding company may qualify for capital allowances as the know- how is also used in its trade of providing management services to its subsidiaries. The standard definition of know-how in CA70010 must be satisfied and so expenditure on commercial know- how will not qualify.

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