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CT on IP Patent

A client of mine first year accounts are due shortly, and I am a little lost.

His part time company designs application for the Iphone, android and such. When compiling his account I had noticed he has spent 4k legal fees on an IP Patent Application this will protect his idea for a year. The Application has been not granted and in pending state (normally takes years to be granted)

From a Corporation Tax point (SME) can he claim all 4k as an expense to the business

OR

Is it treated as cost of an intangible Asset ? then maybe subjected to R&D relief.

Any ideas?
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