CG76748 - Wasting assets: foreign trademarks

If you are dealing with a case involving a non-UK registered trademark, you should adopt the same approach on the basis that, unless the contrary is shown, the laws of all other countries are deemed to be the same as that of England.

If it is claimed that a different approach should be adopted in the case of a specific non-UK registered trademark you should ask the taxpayer for a copy of the relevant foreign legislation.

If, exceptionally, an English translation is required and has not been supplied, you should contact HM Revenue & Customs, Translation Service, (ESS), using the form C&E54 which can be downloaded from their Intranet Home Page (Estates & Support Services, Services A to Z, Translation Services).