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Things like market research, customer lists and sales techniques are commercial know-how. »Ê¹ÚÌåÓýappy do not assist directly in manufacturing or processing operations. Rather, they are concerned with selling goods or materials once they have been manufactured. »Ê¹ÚÌåÓýappy are not industrial information or techniques likely to assist in the manufacture of goods or materials or in the working of a mine or in agricultural operations. This means that commercial; know-how is not within the definition of know-how in CAA and so it does not qualify for capital allowances.

You may get a claim from a person who pays for a franchise agreement that capital allowances are due because all or part of the payment is for know-how. All or part of the payment may be for know-how but it is not likely to be the type of know-how that qualifies for capital allowances. A franchise agreement is essentially a licence to operate a business. Any know-how that is transferred by a franchise agreement is more likely to be commercial know- how than industrial information and techniques. If so it will not qualify for capital allowances.