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Taxation of Intellectual Property

Julian Hickey Zeeshan Khilji

$300

Paperback

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English
Bloomsbury Professional
24 October 2024
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.
By:   ,
Imprint:   Bloomsbury Professional
Country of Publication:   United Kingdom
Edition:   5th edition
Dimensions:   Height: 234mm,  Width: 156mm,  Spine: 25mm
Weight:   600g
ISBN:   9781526524942
ISBN 10:   1526524945
Pages:   712
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active

Julian Hickey is a barrister with Exchequer Chambers. Julian advises on all aspects of tax appeals (First-tier Tribunal, Upper Tribunal, Court of Appeal) and judicial review (High Court); and also acts on tax related criminal investigations (defence), matters arising from professional negligence (claims and defence). He also acts in commercial and chancery proceedings with tax aspects (such as trusts, partnerships, insolvency and professional negligence disputes). Zeeshan Khilji is Managing Director of the Tax Consulting Group . He has a particular specialism in advising owner managed businesses and their stakeholders at all stages of the business life cycle, and regularly advises on matters including corporate transactions, tax efficient business structuring, employee share incentives, R&D tax relief, inheritance tax and wealth protection strategies.

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