The legal etc expenses incurred in connection with a first
application under (a) of
BIM61401 are inadmissible Kneeshaw v
Albertolli [1940] 23TC462.
Legal expenses incurred in obtaining renewal of an existing
licence under (b) of BIM61401 are allowable as a deduction.
If a licence is transferred under (c) of BIM61401 from one
trader to another, the relevant expenses are inadmissible; if,
however, the transfer is merely from one employed manager to
another, they may be admitted.
Legal etc expenses connected with the removal of a licence
under (d) of BIM61401 are inadmissible Morse v Stedeford [1934]
18TC457.
Where, after 31 March 2002, a company incurs the expense see
BIM35501.
