BIM45960 - Specific deductions: patents & royalties: costs of registering, or extending the life of, trade marks and designs

ICTA88/S83 - costs of registration

Costs incurred in obtaining the registration of a design or a trade or service mark for the purposes of the trade are admissible deductions. Costs of obtaining the extension of the period of copyright in a design or the renewal of registration of a trade or service mark for the purposes of the trade are admissible whenever incurred.