Chapter CA70010
| Published date | 16 April 2016 |
| Record Number | CA70010 |
| Court | HM Revenue & Customs |
Know-how is a type of intellectual property. It is industrial information or techniques likely to assist in:
- the manufacture or processing of goods or materials, or
- the working of a source of mineral deposits, or
- the carrying out of any agricultural, forestry or fishing operations.
Mineral deposits include any natural deposits, including geothermal energy, capable of being lifted or extracted from the earth. A source of mineral deposits includes a mine, oil well or source of geothermal energy. Searching for, discovering or testing mineral deposits or obtaining access to...
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