Übersicht			Auf mobile öffnen

Lieferstatus:	Auf Bestellung (Lieferzeit unbekannt)
Veröffentlichung:	Oktober 2024
Genre:	Wirtschaft / Recht
	Assets / BUSINESS & ECONOMICS / Personal Finance / Taxation / BUSINESS & ECONOMICS / Taxation / Corporate / Corporate and business tax laws / Corporation Tax / cryptocurrencies / Intangible assets / Intellectual Property / intellectual property law / LAW / Taxation / Patent / Personal tax / Public finance and taxation / Taxation / Taxation & duties law / Transfer Pricing / United Kingdom, Great Britain / VAT mehr...
ISBN:	9781526524942
EAN-Code:	9781526524942
Verlag:	Bloomsbury Academic
Einband:	Kartoniert
Sprache:	English
Dimensionen:	H 234 mm / B 156 mm / D 34 mm
Gewicht:	1080 gr
Seiten:	712
Zus. Info:	Paperback
Bewertung:	Titel bewerten / Meinung schreiben

Inhalt:

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.