CA71300 - Know-how: Allowances: Disposal values

CAA01/S462

If know-how on which qualifying expenditure has been incurred is sold, the person who sells it has to bring a disposal value to account for the chargeable period in which the know-how is sold. The amount of the disposal value is the net proceeds of sale to the extent that they are capital sums. Disposal value is not restricted to cost.

No disposal value is brought to account if the sale is treated as a sale of goodwill CA72300.