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Legal costs incurred in incorporating

When incorporating, which legal costs are allowable? I seem to remember that the formation costs are not. Is this the case? And if so, is this all?

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What else did you have in mind?
Generally speaking, any costs associated with the setting up of the company will be disallowable, but your question is too vague to provide a more meaningful answer.

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Capital

The HMRC manuals at BIM35525 and BIM46435 confirm HMRC's view that company formation costs are capital and therefore not allowable.  That would normally apply to all formation costs, unless you have unconnected costs such as setting up a new accounting system or such like, which isn't really a cost of incorporation.

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