Is the cost of designing a web-site subject to corporation tax? As the end of the day it has not resalable value as its not go to anyone else - but it does have an economic life
Tammie
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Speak to your accountant
The treatment of such items depends on various factors and the best person to advise you is your own accountant.
In simple terms it is not subject to corporation tax but I am not sure if you mean is it allowable for relief against corporation tax and the answer is yes but you do need to discuss its treatment with your own accountant.
web site and taxable profit
As long as your web site is wholly and exclusively for the purpose of trade it is a legitimate deduction against taxable profit.