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Coming Soon Taxation of Intellectual Property, 5th Edition

Taxation of Intellectual Property, 5th Edition

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526524942
  • 出版时间 October 2024
  • 规格: Paperback , 576 pages
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,813.50

¥1,759.10 Save ¥54.41 (3%)

发货时间:大约 4 weeks ?Extra 2-10 working days for address outside Hong Kong
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The publication date listed on our site is the latest information we have from the publisher, and that this date may change.

Most pre-orders will be dispatched on, or before publication date and we will make every effort to make sure they arrive with you as close to publication date as we can.

  • 描述 
  • 详细

    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, focussing on the practical issues advisors need to think about.

    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 new edition will also feature a number of new examples and case studies to help illustrate the guidance given.

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