Legal Fees

[JodieR]

A client of mine (trading as a Ltd Co) has designed & is now selling a new product. The company has incurred substantial legal costs as they had to pay for searches to be done on potential trademark names, and I think that a few of the names he wanted to use were already being used.
Does anyone know whether these costs will be allowable for corporation tax?

Thanks
Jodie

[JodieR]

if anyone's interested I've found out that yes, they are allowable