Taxation of Intellectual Property

The specialist title Taxation of Intellectual Property analyses the UK tax regime towards intellectual property assets, covering creation, disposal, and international issues. It includes two new chapters on crypto-assets and dealing with disputes, and updates on the corporate intangible asset regime, patent box, R&D tax relief regime, and VAT regime. It also includes new commentary on hybrid IP, domain names, and international tax planning, as well as new case law and examples.

Format: Paperback / softback
Length: 576 pages
Publication date: 14 March 2023
Publisher: Bloomsbury Publishing PLC

The UK tax regime towards intellectual property assets is analyzed in this specialist title, which follows the intellectual property life cycle from creation to disposal. The commentary addresses tax considerations and planning issues for individuals, non-corporate entities, and companies, with a separate chapter dedicated to international issues such as UK tax residence, transfer pricing, and controlled foreign companies. This new edition of Taxation of Intellectual Property will be updated by Julian Hickey of Exchequer Chambers and Zeeshan Khilji of Tax Consulting Group. 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. 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, and 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), and Vaccine Research Limited (trading v investment).

Weight: 860g
Dimension: 234 x 156 (mm)
ISBN-13: 9781526524942
Edition number: 5 ed