will it be general expenses or intangible assets
General expense: if there is no link to future cash inflow through this
Intangible asset: if satisfy the conditions of IAS 38 ..cash inflow, technical feasibility, intention, available market etc.
Do you expect with relative certainty that the development of the new web will bring new cashflows to the company?
I suggest that you refer to SIC 32 which was formulated to deal specifically with the subject matter in conjunction with IAS 38.