Intellectual Property Law and Taxation 8th Edition

If you need a clear understanding of the nature of your IP assets, the methods by which you can commercialise those assets and the taxation consequences - then Intellectual Property Law and Taxation can help.

The book, now in its 8th edition, covers both the intellectual property law and the relevant taxation law and the interface between the two - working as your guide through the convoluted maze of IP taxation.

Beginning by explaining the basics of IP law - what it is, what it involves and how it is protected for the benefit of the creators and their employers - it then moves on to cover the UK taxation system and how this applies to patents, designs, trademarks, copyright and design rights.

The new 8th edition includes:

• the Finance Acts from 2009 through to 2013
• the Corporation Tax Law rewrites in the Corporation Tax Acts 2009 and 2010
• Taxation (International and Other Provisions) Act 2010
• the updated work also refers to the relevant case law and the author's practical experience

Part 1 Intellectual Property Law

• Introduction
• Patents
• Designs
• Trade Marks
• Copyrights and Design Rights
• Common Law Protection
• Commercial Exploitation of Intellectual Property
• Specific Applications

Part 2 Principles of Taxation

• Individuals
• Companies
• Trusts
• Value Added Tax
• Valuation
• Transfer Pricing
• Controlled Foreign Companies
• Research and Development

Part 3 Intellectual Property Taxation

• Patents
• Trade Marks and Service Marks
• Copyright
• Know-how and Show-how
• Merchandising and Endorsement
• Corporate Intangible Fixed Assets
• The Patent Box

Part 4 Tax Planning

• General Principles and Non Corporates
• International Tax Planning
• Stamp Duties
• Package Deals

Part 5 Specific Taxation Applications

• Entertainers and Sportsmen
• Franchising
• Computer Software, the Internet and the Cloud

Part 6 Case Studies

Appendices

1. Copyright Design & Patents Act 1988 - Extracts
2. Patents Act 1977 - Extracts
3. Treaty on the Functioning of the European Union - Extracts
4. UK Withholding Tax
5. FEU50 - A Guide to Paying Foreign Entertainers
6. Guidelines on the Special NIC Rules for Entertainers
7. Film and Television Industry Guidance Notes 2012 Edition
8. R&D Tax Relief - CIRD 81900