BIM45950 - Specific deductions: patents & royalties: contents
This chapter contains the following:
| BIM45951 | Costs of obtaining or extending patent rights |
| BIM45955 | Expenditure on acquisition of know how |
| BIM45960 | Costs of registering, or extending the life of, trade marks and designs |
| BIM45965 | Payment of royalties etc. |
If you are examining the tax position of a company, you need to be aware of the intangible assets regime (see BIM35500 onwards), and consider its possible implications, as this will take precedence over the guidance in this chapter.
