SolvedCA71400 | Know-how: Allowances: How allowances are given and charges are made
From HM Revenue & Customs · Capital Allowances Manual
Treat a know-how allowance as a trade expense and treat a balancing charge as a trade receipt.
From HM Revenue & Customs · Capital Allowances Manual
Treat a know-how allowance as a trade expense and treat a balancing charge as a trade receipt.