Commentary

B2.480 Website expenditure

Business tax
Business tax | Commentary

B2.480 Website expenditure

Business tax | Commentary

B2.480 Website expenditure

The creation of a website is a capital item as it provides an enduring benefit to the trade. HMRC will usually seek to establish if a website has the lifetime normally expected of a capital asset (citing Anglo-Persian Oil1, see B2.455). The regular update costs of the site are likely to be deductible revenue expenses and the original cost of creation, capital. This will be the case, even where a taxpayer argues that the costs associated with a website are akin to marketing costs. HMRC draws an analogy with the cost of a shop window. The cost

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