Taxation of intellectual property:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Haywards Heath
Bloomsbury Professional
[2016]
|
| Edition: | 4th edition |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Klappentext |
| Physical Description: | xxvi, 526 Seiten |
| ISBN: | 9781780438764 1780438761 |
Staff View
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Record in the Search Index
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| adam_text | Contents
Dedication ii
Preface v
Table of Statutes xiii
Table of Statutory Instruments xxi
Table of Cases xxiii
Chapter X: Introduction 2
What is intellectual property? 3
Business intellectual property 3
Use of intellectual property in business 5
Overview of transactions involving intellectual property 6
Overview of tax issues affecting intellectual property 7
Differences in approach to intellectual property between
legal and tax/accountancy 8
Chapter 2: Introduction to intellectual property 9
Introduction 9
Location of intellectual property 10
What is intellectual property? 11
Patents 13
Data exclusivity and supplementary protection certificates 18
Copyright 19
Design rights and registered designs 22
Trademarks 24
Know-how and show-how 27
Other intellectual property rights 28
Tax definition of intellectual property: corporate tax 30
Perspectives: Tax/accounting versus legal 31
Legal characteristics of intellectual property 32
Chapter 3: Creating intellectual property 36
Introduction 36
Who do these rules apply to? 37
Business: trade, profession or vocation 38
Is the expenditure on creating the intellectual property
classed as capital or revenue? 42
Deduction of revenue expenditure 47
Capital expenditure 52
vii
Contents
Taxation of income from assisting with creating
intellectual property 56
Checklist 56
Chapter 4: Research and development allowances 58
Introduction 58
Qualifying research and development 59
Qualifying expenditure 59
Tax deduction 62
Tax charge on disposal 63
Adjustments 64
Checklist 67
Chapter 5: Acquiring intellectual property—individuals
and non-corporates 68
Introduction 68
Acquisition expenditure 69
General rules 72
Patents 74
Copyright 86
Know-how and show-how 90
Checklist 95
Chapter 6: Exploiting intellectual property 97
Introduction 97
Exploitation or disposal? 98
Expenditure 100
Receipts: general rules 100
Revenue or capital? 101
International aspects 103
Patents 105
Copyright 107
Know-how 108
Checklist 108
Chapter 7: Disposing of intellectual property 110
Introduction 110
Part-disposals 111
Receipts: general rules 111
Particular issues 115
Patents 117
Copyright 122
Know-how 123
Other unregistered intellectual property 125
Transfers to connected companies 125
Checklist 127
vm
Contents
Chapter 8: Corporate intangibles tax rules—introduction 130
Introduction 130
GAAP-compliant accounts 131
What is an intangible fixed asset? 132
When is intellectual property excluded from the intangibles rules? 136
Related parties 140
Checklist 141
Chapter 9: Creating intellectual property 142
Introduction 142
Relevant intellectual property assets 143
Deductible expenditure 143
Excluded expenditure 143
How much is deductible? 145
Effect of accounting debits on tax computation 146
Checklist 147
Chapter 10: Research and development expenditure 148
Introduction 149
Qualifying research and development 149
Particular cases 156
Deciding whether there is qualifying
R D—HMRC advance assurance process 160
Research and development expenditure credit 187
Large companies relief (up to 31 March 2016 only) 194
Vaccine research relief (expenditure
up to 31 March 2017) 196
Checklist 200
Chapter 11: Acquisition of intellectual property by companies 203
Introduction 203
Relevant intellectual property 204
Expenditure 205
Capitalised costs 208
Effect of debits on computation 213
Withholding taxes 214
Checklist 216
Chapter 12: Exploitation of intellectual property by companies 217
Introduction 217
Revenue recognition 219
Receipts 225
Part-realisation: exclusive licences 226
Effects of debits and credits on computation 231
Double tax relief 232
Checklist 233
IX
Contents
Chapter 13: The patent box 235
Introduction 235
Who can claim? 236
Qualifying intellectual property 238
Qualifying companies 241
Group companies 248
Calculating the patent box relief—old rules 249
Standard calculation—old rules 249
Streaming calculation—old rules 273
Calculation of patent box relief—new 2016 rules 278
Patent box losses 284
Anti-avoidance 288
Summary 289
Checklist 290
Chapter 14: Disposals of intellectual property by companies 293
Disposal or realisation 293
Deemed disposal or realisation 294
General rules 294
Specific situations 298
Roll-over relief 299
Other reliefs 309
Checklist 309
Chapter 15: Value added tax 310
Introduction 310
Charging VAT 312
Supplies to UK businesses from outside
the UK: the reverse charge 319
Supplies to UK consumers from outside the UK 320
Use and enjoyment 320
Digitised goods and electronically supplied services:
licences of intellectual property to consumers 322
Research and development 325
Checklist: place of supply and VAT charge 328
Chapter 16: International intellectual property tax issues
and planning 329
Introduction 329
UK tax residence 331
Importing intellectual property into the UK 335
Exporting intellectual property from the UK 345
Transfer pricing 348
Controlled foreign companies 357
x
Contents
Individuals: overseas income and gains 360
UK tax treaties 363
EU Interest and Royalties Directive 367
Chapter 17: Intellectual property transactions 369
Licensing 369
Transfer or assignment of intellectual property 377
Litigation 381
Reconstructions: transfer of trade 384
Mergers and acquisitions 387
Software 394
Websites 400
Chapter 18: Structures and businesses 404
Joint ventures 405
Structures: cost-sharing arrangements 409
Intellectual property holding companies 417
UK group companies 429
Group transactions 437
Leaving the group following an intra-group transfer 441
Roll-over relief in groups 450
Intellectual property tax incentives: effect of being in a group 454
Film production companies: rules
and reliefs 458
Research companies 473
Franchises 475
Manufacturing and services 480
Creative professionals: authors, artists, composers etc 481
Performers: actors, musicians etc,
and sportsmen 497
Hobbyist inventors 504
Trading in intellectual property 505
Intellectual property investment 505
Index 507
xi
Taxation of Intellectual Property, Fourth Edition provides a
comprehensive analysis of intellectual property and UK taxation,
set in a commercial context and designed around the lifecycle
of intellectual property assets rather than the tax rules for
intellectual property.
This new edition contains a detailed section covering UK tax
law relating to intellectual property, covering corporation tax,
income tax and capital gains tax. The sections on transactions
and structures are designed to provide an overview of the tax
implications relating to such transactions and structures for IP
advisers. They also provide cross-references to the relevant detail
in the tax sections for tax advisers.
Taxation of Intellectual Property, Fourth Edition has been fully
updated to cover the R D Expenditure Credit, the changes to the
patent box and UK withholding taxes, as well as updates reflecting
the OECD Base Erosion and Profit-Shifting Framework.
Anne Fairpo is a barrister and CTA (Fellow). She has specialised in
taxation of intellectual property throughout her career, advising a
range of clients from listed multinationals to small start-ups on tax
issues relating to business structures, expansion, relocation and
individual transactions. She advises in areas as diverse as the arts,
biotechnology, online learning, telecoms, surgical equipment and
reloadable payment systems.
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| spelling | Fairpo, Anne Verfasser (DE-588)1033444391 aut Taxation of intellectual property Anne Fairpo, MA (Oxon), CTA (Fellow), ATT (Barrister) 4th edition Haywards Heath Bloomsbury Professional [2016] © 2016 xxvi, 526 Seiten txt rdacontent n rdamedia nc rdacarrier Intellectual property / Great Britain Intellectual property / Taxation / Great Britain Steuer Steuerrecht (DE-588)4116614-0 gnd rswk-swf Immaterialgüterrecht (DE-588)4026596-1 gnd rswk-swf Geistiges Eigentum (DE-588)4136832-0 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Geistiges Eigentum (DE-588)4136832-0 s Immaterialgüterrecht (DE-588)4026596-1 s Steuerrecht (DE-588)4116614-0 s DE-604 Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028776864&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028776864&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Fairpo, Anne Taxation of intellectual property Intellectual property / Great Britain Intellectual property / Taxation / Great Britain Steuer Steuerrecht (DE-588)4116614-0 gnd Immaterialgüterrecht (DE-588)4026596-1 gnd Geistiges Eigentum (DE-588)4136832-0 gnd |
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| title | Taxation of intellectual property |
| title_auth | Taxation of intellectual property |
| title_exact_search | Taxation of intellectual property |
| title_full | Taxation of intellectual property Anne Fairpo, MA (Oxon), CTA (Fellow), ATT (Barrister) |
| title_fullStr | Taxation of intellectual property Anne Fairpo, MA (Oxon), CTA (Fellow), ATT (Barrister) |
| title_full_unstemmed | Taxation of intellectual property Anne Fairpo, MA (Oxon), CTA (Fellow), ATT (Barrister) |
| title_short | Taxation of intellectual property |
| title_sort | taxation of intellectual property |
| topic | Intellectual property / Great Britain Intellectual property / Taxation / Great Britain Steuer Steuerrecht (DE-588)4116614-0 gnd Immaterialgüterrecht (DE-588)4026596-1 gnd Geistiges Eigentum (DE-588)4136832-0 gnd |
| topic_facet | Intellectual property / Great Britain Intellectual property / Taxation / Great Britain Steuer Steuerrecht Immaterialgüterrecht Geistiges Eigentum Großbritannien |
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