Chapter CA75030
| Published date | 16 April 2016 |
| Record Number | CA75030 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
A person who acquires a licence in respect of a patent is treated as buying patent rights. This lets a person who acquires a licence in respect of a patent claim capital allowances because the person is treated as buying patent rights.
The grant of a licence is treated as a sale of patent rights and the legislation about the sale of patent rights applies. The grant of a licence that gives exclusive rights for the remainder of the term of the patent rights is treated as a sale of the whole of the patent rights. There is guidance on sales at CA75200.
When the Crown...
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