Intellectual Property and Taxation

Intellectual Property Law and Taxation supplies clear, practical guidance on the taxation of intellectual property assets in the UK. It is unique in the way it examines IP law, then tax law and 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 Finance Act 2006 relating to intellectual property. This book: - Goes in depth through the taxation of each type of intellectual property asset – patents, trade marks, copyright and 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 Finance Act 2006 and Income Tax (Trading and Other Income) Act 2005. Contents Law. Principles of taxation. Intellectual Property taxation. Tax planning. Specific taxation applications. Case studies. Appendices.