Taxation of Intellectual Property 5th edition

By Julian Hickey, Zeeshan Khilji

ISBN13: 9781526524942
Published: October 2024
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback

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.

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.

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, including changes to the corporate intangible asset regime, expansion of patent box guidance, changes to R&D tax relief, post-Brexit updates, and new commentary on 'hybrid' IP.

Contents:

General Introduction. IP tax: Individuals — Creating, Acquiring, Exploiting, Disposing of intellectual property. IP tax: Companies — Corporate intangibles tax rules, R&D expenditure, Acquisition, Exploitation, The patent box, Disposals. Issues common to Individuals and Companies — VAT, International intellectual property tax issues and planning, IP transactions, Structures and businesses, Cryptocurrencies, What to do if things go wrong.

Keywords:
intellectual property tax, UK tax regime, corporate intangibles, R&D tax relief, patent box, crypto-assets taxation, VAT on IP, IP disputes, international IP planning, IP case studies

Target Audience:
Tax professionals, corporate accountants, legal advisors, intellectual property practitioners, researchers in taxation, corporate finance specialists, business owners, entrepreneurs, policymakers, students of taxation law

Genre:
Taxation, intellectual property, corporate law, finance, legal studies

Where can I buy Taxation of Intellectual Property?

You can order this book, 5th Edition, directly from CLNZ Books at clnzbooks.com, with worldwide shipping and secure payment by credit card or PayPal.

Q&A

Q: What does this edition add?
A: New chapters on crypto-assets and on handling disputes, enquiries and appeals, plus updates on the corporate intangible asset regime and post-Brexit IP issues.

Q: Who is this book for?
A: Tax professionals, corporate accountants, legal advisors, and IP practitioners.

How to Order

Learn more about how to order from CLNZ Books, including worldwide shipping and payment options.