Taxation of Intellectual Property - Hickey, Julian; Khilji, Zeeshan
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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 will be updated by Julian Hickey of Old Square Tax Chambers and Zeeshan Khilji of ETC Tax. Two new chapters are…mehr

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Produktbeschreibung
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 will be 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.
Autorenporträt
Julian Hickey is a barrister at Exchequer Chambers. Julian was called to the Bar in 1995 and he has been a partner with major City and West End solicitors' practices. During the course of Julian's practice in tax (advisory, enquiries and disputes work) he has developed a wide-ranging knowledge of company, partnership, intellectual property, trusts and insolvency law. This enables him to advise clients with a good appreciation of the wider issues relevant to them. He acts as an advocate and in an advisory capacity, and has appeared both on his own and as part of a team in a wide variety of cases. Julian advises on all aspects of tax appeals (First-tier Tribunal, Upper Tribunal, Court of Appeal) and judicial review (High Court); and also acts on tax related criminal investigations (defence), matters arising from professional negligence (claims and defence). Julian represents both taxpayers and HMRC.