Product Name: Taxation of Intellectual Property
Product Category: Books in Media
Manufacturer: Bloomsbury Publishing PLC
Product Features :
Product 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.
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