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HMRC internal manual

Capital Allowances Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 9 April 2024 - See all updates

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Contents
CA70000

CA71400 - Know-how: Allowances: How allowances are given and charges are made

CAA01/S463

Treat a know-how allowance as a trade expense and treat a balancing charge as a trade receipt.

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