Subjects:

Intellectual Property Law, Taxation

Contents:

Law.

Principles of taxation.

Intellectual Property taxation.

Tax planning.

Specific taxation applications.

Case studies.

Appendices.

Intellectual Property Law and Taxation supplies clear, practical guidance on the taxation of intellectual property assets. It is unique in the way it examines IP law, then tax law and then puts the two into context. This approach provides tax practitioners with the information they need to advise on IP matters and helps IP practitioners needing advice and analysis on taxation.

The new edition covers all recent legislative and case law developments, including important provisions of the Income Tax Act 2007 relating to intellectual property.

• Sets out the principles of intellectual property law, so it is clear for non-IP specialists
• Explains the principles of taxation in the UK
• Goes in depth through the taxation of each type of intellectual property asset – patents, trade marks, copyright & designs
• Examines tax planning, both in general and for specific areas such as entertainers, franchising and computer software
• Features a set of case studies showing how the principles work in practice
• Covers the impact of all recent legislation, including the Income Tax Act 2007 and Income Tax (Trading and Other Income) Act 2005