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The tax aspects of the intellectual property lifecycle This specialist book examines the approach of the UK tax regime towards intellectual property. This unique approach follows step-by-step the lifecycle of an intellectual property asset and highlights the tax considerations and planning issues. Taxation of Intellectual Property is a must have book for all tax and accountancy practitioners advising commercial organisations of all sizes. Benefit from Anne Fairpo's specialist knowledge and know-how.
Sommario
Chapter 1 Introduction; Chapter 2 Introduction to intellectual property; Chapter 3 Creating intellectual property; Chapter 4 Research and development allowances; Chapter 5 Acquiring intellectual property - individuals and non-corporates; Chapter 6 Exploiting intellectual property; Chapter 7 Disposing of intellectual property; Chapter 8 Corporate intangibles tax rules: introduction; Chapter 9 Creating intellectual property; Chapter 10 Research and development expenditure; Chapter 11 Acquisition of intellectual property by companies; Chapter 12 Exploitation of intellectual property by companies; Chapter 13 The patent box; Chapter 14 Disposals of intellectual property by companies; Chapter 15 Value Added Tax; Chapter 16 International intellectual property tax issues and planning; Chapter 17 Intellectual property transactions; Chapter 18 Structures and businesses.
Info autore
Anne Fairpo is a director in Wragge & Co's Corporate Tax team, working closely with Wragge's market-leading IP team on intellectual property issues and international corporate tax transactions. She is a solicitor and Fellow of the Chartered Institute of Tax, where she is also a Council member and a member of technical sub-committees. Anne is a regular speaker at conferences on intellectual property issues and tax issues.
