Taxation of Intellectual Property

By: Anne Fairpo
ISBN: 9781780438764

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About Taxation of Intellectual Property

Taxation of Intellectual Property, Fourth Edition is the most comprehensive analysis on Intellectual Property as the only volume to give commentary for both individuals and corporates with both a UK and international focus. This title provides a practical and easy-to-use structure following life-cycle of IP within a business. Anne Fairpo is a highly respected tax lawyer with a wealth of knowledge and experience in intellectual property taxation and UK-US cross-border... Read more

About Taxation of Intellectual Property

Taxation of Intellectual Property, Fourth Edition is the most comprehensive analysis on Intellectual Property as the only volume to give commentary for both individuals and corporates with both a UK and international focus. This title provides a practical and easy-to-use structure following life-cycle of IP within a business. Anne Fairpo is a highly respected tax lawyer with a wealth of knowledge and experience in intellectual property taxation and UK-US cross-border tax planning. This title is fully updated to include Finance Act 2016 and OECD BEPS project conclusions.

This specialist book examines the approach of the UK tax regime towards intellectual property.

It follows step-by-step the lifecycle of an intellectual property asset, from creating and exploiting IP through to disposal. It highlights the tax considerations and planning issues, both for corporate and non-corporate clients.

As well as UK taxation of IP, there is substantial coverage of international taxation of IP, where differing approaches to taxation of IP globally are examined.

Table of Contents

Chapter 1: Introduction
Chapter 2: Introduction to intellectual property
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 1
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
Chapter 15: Value added tax
Chapter 16: International intellectual property tax issues and planning
Chapter 17: Intellectual property transactions
Chapter 18: Structures and businesses

Publishing Details

Publication Date: 29 December 2016
ISBN: 9781780438764
Binding: Paperback
Edition: 4
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