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Taxation of Intellectual Property

Author: Anne Fairpo

ISBN: 9781780438764

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Edition: 4th

Publication Date: 29 December 2016

Publisher: Bloomsbury Professional

Law As Stated At: 31 October 2016

Taxation of Intellectual Property

Taxation of Intellectual Property

Taxation of Intellectual Property, Fourth Edition is the most comprehensive analysis on Intellectual Property as the only volume to give commentary for both individuals and corporates with both a UK and international focus. This title provides a practical and easy-to-use structure following life-cycle of IP within a business. Anne Fairpo is a highly respected tax lawyer with a wealth of knowledge and experience in intellectual property taxation and UK-US cross-border tax planning. This title is fully updated to include Finance Act 2016 and OECD BEPS project conclusions.

This specialist book examines the approach of the UK tax regime towards intellectual property.

It follows step-by-step the lifecycle of an intellectual property asset, from creating and exploiting IP through to disposal. It highlights the tax considerations and planning issues, both for corporate and non-corporate clients.

As well as UK taxation of IP, there is substantial coverage of international taxation of IP, where differing approaches to taxation of IP globally are examined.

About the author

Anne Fairpo, CTA (Fellow) is a barrister at Temple Tax Chambers. She advises a range of clients from listed multinationals to small start-ups on all areas of corporate tax, including cross-border taxation, and employment-related tax. She is a member and Past President of the CIOT Council and has authored many books, including Taxation of Intellectual Property (Bloomsbury Professional). Throughout her career, she has advised on tax issues relating to business structures, expansion, relocation and individual transactions, and in areas as diverse as the arts, biotechnology, online learning, telecoms, surgical equipment and reloadable payment systems.