This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Allowances Manual

Know-how: General: Acquired by holding company

A holding company may acquire know-how for use in trades carried on by its subsidiary companies. If this happens the holding company may qualify for capital allowances as the know- how is also used in its trade of providing management services to its subsidiaries. The standard definition of know-how in CA70010 must be satisfied and so expenditure on commercial know- how will not qualify.