TMI BlogDisallowance of the professional fees on patent - revenue or capital expenditure - The fact that a trade...Disallowance of the professional fees on patent - revenue or capital expenditure - The fact that a trade mark after registration could be separately assigned, and not as a part of the good will of the business only, does not also make the expenditure for registration a capital expenditure. That is only an additional and incidental facility given to the owner of the trade mark. It adds nothing to the trade mark itself - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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