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Re-print of the Tolley 1st edition - isbn 9780754519805
With the new regime for taxation of intangible assets introduced in April 2002, taxation of Intellectual Property has undergone massive change. The Finance Act 2002 introduces new legislation, closely aligned to accounting practices, which means a complete overhaul of old methods.
Tolley's Taxation of Intellectual Property is the first book on the market to incorporate all these changes.Tolley's Taxation of Intellectual Property tackles the subject in two unique ways: It considers the lifecycle of an Intellectual Property asset, from creation to disposal and looks at the tax implications, both old and new, at each stage. It provides a guide to the taxation of Intellectual Property in the UK, including tax planning opportunities.
Special features include: Case studies for each chapter. Interviews with a range of Intellectual Property orientated companies operating in the UK. Highlighting of commercial issues, making this unique book even more practical.There are chapters on what constitutes Intellectual Property, an overview of the taxation of Intellectual Property and on how to create, acquire, enhance, exploit and dispose of Intellectual Property.With full technical analysis of leg