Chapter CIRD49030
| Published date | 11 March 2016 |
| Record Number | CIRD49030 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Facts: Business – Retail product business production/sale:
1999 - Commenced with 2 product lines developed pre-production with related registered trade marks and other intangible assets.
2004 – Product 1 recreated via new trade mark/logo, recipe and package design. Linked advertising campaigns and R&D investment.
2009 – Product 2 recreated via new trade mark/logo with linked advertising campaigns.
2016 – Business sold and £20M allocated to trade marks and £5m to registered designs and other intangible assets
In this scenario the evidence points to a very substantial part of the overall value attributed to intangible assets falling to CTA09/PART8 via a just and reasonable apportionment.
Example 2
Facts: Business – Retail product business production/sale:
1919 – Commenced with original product developed pre-production with linked trade mark and related other intangible assets.
1990 – Launched first product sub-line following market research and linked R&D aimed at different customer groups, new trade mark and linked advertising campaigns. Original product still sold and well recognised in the UK– advertising constant.
2005 – 3 further product sub-lines launched following market research and R&D aimed at different customer groups, new trade marks and linked advertising campaigns. Original and earlier product sub-lines still sold and advertised and were well recognised in the UK.
2016 Business sold. £100M allocated to trade marks and £5m to registered designs and other intangible assets. At that time the lead selling products were post-FA02 although the original product still had a following and a share of what was essentially a different customer base.
In this scenario the evidence points to both the longevity of the original trade mark and...
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