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Legal fees & stamp duty on property lease

how to treat

Limited company has entered a new 5 year property lease and incurred legal fees, stamp duty and property consultant fees (for searching for and finding the property).

Would the property lease be classed as an operating lease, so that the costs detailed above would need to be expensed through the P&L but disallowed for corporation tax.

Or are these 'fees incurred on the acquisition of an intangible right or facility of a capital nature', and so capitalise as an intangible asset and amortise over the life of the lease.  No capital allowances with regards corporation tax.

Appreciate any help, I'm in a muddle


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