Domain Purchase / Tax & Accounting?

Domain Purchase / Tax & Accounting?

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I would be so grateful for input. Going around the houses with this one and would really apprecite any guidance, input, links or comment (nice comments anyway) surrounding the accounting and tax treatment.

Client is a limited company that has purchased a web-domain for use in the business ($3,000). 

Accounts are likely to be produced using FRS105 (although potentially FRS102 1a).

The website, once built I beleieve will be used as a landing page/online presence of the business, and not for ecommerce/order generation.

In terms of accounting I can't see that the website generates any form of economic benefits in terms of sales, but could later be sold on for cash, presumably around the value paid for the domain. What are the votes for treating this as an intangible asset under FRS105/FRS102 1a?

In terms of corporation tax, my understanding is that HMRC view the domain purchase as capital (Capital v Revenue Toolkit - Domain purchase being speficically mentioned). I believe I am correct in stating the tax the treatment will follow the accounting treatment if the intangible asset route is adopted in the accounts, but how would tax relief be obtained if the domain purchase is deemed to be a revenue item for accounting purposes? 

Many thanks for taking the time to read.

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