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Full Description
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.
Two new chapters have been added to this edition, one dealing with crypto-assets, and the other providing guidance on dealing with disputes, enquiries and appeals.
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 commentary also features a number of new examples and case studies to help illustrate the guidance given.
Contents
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 non-corporates
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
Chapter 10: Research and development expenditure
Chapter 11: Acquisition of intellectual property by companies
Chapter 12: Exploitation of intellectual property by companies
Chapter 13: The patent box
Chapter 14: Disposals of intellectual property by companies
IP tax: Issues common to Individuals and Companies
Chapter 15: Value added tax
Chapter 16: International intellectual property tax issues and planning
Chapter 17: Intellectual property transactions
Chapter 18: Structures and businesses
Chapter 19: Cryptocurrencies
Chapter 20: What to do if things go wrong
