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Contents

Official guidance
Capital Allowances Manual

CA75000 · Patents

  • CA75001 · Intellectual property for companies: new regime from 1/4/2002
  • CA75010 · General: Meaning of patent
  • CA75020 · General: Definitions
  • CA75030 · General: Licences
  • CA75100 · Allowances: Qualifying expenditure
  • CA75110 · Allowances: Calculation of allowances
  • CA75120 · Allowances: Balancing allowances and balancing charges
  • CA75130 · Allowances: How allowances are given and charges made
  • CA75140 · Allowances: Expenditure incurred before 1 April 1986
  • CA75200 · Sale of patent rights: General
  • CA75210 · Sale of patent rights: Taxation of lump sum
  • CA75220 · Sale of patent rights: Death of seller
  • CA75230 · Sale of patent rights: Deduction of tax from payments to non-residents
  • CA75300 · Expenses: Fees
  • CA75310 · Expenses: Devising a patented invention
  • CA75400 · Sums received from sale of patent rights: Spreading royalties
  • CA75410 · Sums received from sale of patent rights: Payments received for Crown user
  1. Capital Allowances Manual
  2. Patents: Contents

CA75000 | Patents: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents17 entries

  1. CA75001Patents: Intellectual property for companies: new regime from 1/4/2002
  2. CA75010Patents: General: Meaning of patent
  3. CA75020Patents: General: Definitions
  4. CA75030Patents: General: Licences
  5. CA75100Patents: Allowances: Qualifying expenditure
  6. CA75110Patents: Allowances: Calculation of allowances
  7. CA75120Patents: Allowances: Balancing allowances and balancing charges
  8. CA75130Patents: Allowances: How allowances are given and charges made
  9. CA75140Patents: Allowances: Expenditure incurred before 1 April 1986
  10. CA75200Patents: Sale of patent rights: General
  11. CA75210Patents: Sale of patent rights: Taxation of lump sum
  12. CA75220Patents: Sale of patent rights: Death of seller
  13. CA75230Patents: Sale of patent rights: Deduction of tax from payments to non-residents
  14. CA75300Patents: Expenses: Fees
  15. CA75310Patents: Expenses: Devising a patented invention
  16. CA75400Patents: Sums received from sale of patent rights: Spreading royalties
  17. CA75410Patents: Sums received from sale of patent rights: Payments received for Crown user
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