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Taxation of Intellectual Property, 5th Edition

Taxation of Intellectual Property, 5th Edition

Author: Anne Fairpo
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526524942

Previous Edition ISBN: 9781780438764
Published In: October 2024
Format: Paperback , 576 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: ¥38,209.60

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Description
Contents

Details

This specialist title analyses the approach of the UK tax regime towards intellectual property assets. Following the life-cycle of intellectual property from creation to disposal, the commentary highlights the tax considerations and planning issues for individuals, non-corporate entities and companies. A separate chapter deals with international issues including UK tax residence, transfer pricing and controlled foreign companies.

This new edition of Taxation of Intellectual Property is updated by Julian Hickey of Old Square Tax Chambers and Zeeshan Khilji of ETC Tax. Two new chapters are added to this edition, one dealing with crypto-assets, and the other providing guidance on dealing with disputes, enquiries and appeals, focussing on the practical issues advisors need to think about.

A large amount of new material is added to reflect changes to the law and practice in this area since the last edition was published in 2016. These include:

changes to the corporate intangible asset regime
expansion of guidance on the patent box to reflect application of new rules from July 2021
changes to the R&D tax relief regime
updated to reflect the post-Brexit world, including international protection, recognition and enforcement of UK and non-UK IP; and the new VAT regime.
new commentary on 'hybrid' IP: domain names and protection via goodwill/passing off
update to the international tax planning to reflect recent tax residence decisions such as Development Securities Plc v HMRC

New case law:

Hull City AFC (Tigers) Ltd v HMRC (image rights)
Thaler v Comptroller General of Patent Trade Marks and Designs (confidentiality - no property in information)
Ingenious (trading v investment
Vaccine Research Limited (trading v investment)

The new edition will also feature a number of new examples and case studies to help illustrate the guidance given.

General Introduction

Chapter 1: Introduction

Chapter 2: Introduction to intellectual property

IP tax: Individuals

Chapter 3: Creating intellectual property

Chapter 4: Research and development allowances

Chapter 5: Acquiring intellectual property – individuals and noncorporates

Chapter 6: Exploiting intellectual property

Chapter 7: Disposing of intellectual property

IP tax: Companies

Chapter 8: Corporate intangibles tax rules - introduction

Chapter 9: Creating intellectual property