Commentary

B5.350 Registered marks

Business tax
Business tax | Commentary

B5.350 Registered marks

Business tax | Commentary

B5.350 Registered marks

The corporate tax treatment of intangible assets, including registered designs, acquired or created on or after 1 April 2002 is set out in the corporate intangible regime as detailed in Division D1.6. The commentary below relates to pre-FA 2002 assets where it refers to corporation tax.

Marks or brands which are distinctive and which take a suitable visual form may be registered for specific goods or services1. Registration gives the trader the exclusive right to use the mark on the goods and services for which it has been registered2. Registration also gives some protection against comparative advertising by

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