{"product_id":"taxation-of-intellectual-property-julian-hickey-9781526524942","title":"Taxation of Intellectual Property","description":"\u003cp\u003eThis 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. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eThis 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. \u003cp\u003e\u003c\/p\u003eA 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: \u003cp\u003e\u003c\/p\u003e - changes to the corporate intangible asset regime\u003cbr\u003e - expansion of guidance on the patent box to reflect application of new rules from July 2021\u003cbr\u003e - changes to the R\u0026amp;D tax relief regime\u003cbr\u003e - updated to reflect the post-Brexit world, including international protection, recognition and enforcement of UK and non-UK IP; and the new VAT regime.\u003cbr\u003e - new commentary on 'hybrid' IP: domain names and protection via goodwill\/passing off\u003cbr\u003e - update to the international tax planning to reflect recent tax residence decisions such as \u003ci\u003eDevelopment Securities Plc v HMRC\u003c\/i\u003e\u003cbr\u003e - New case law: \u003cbr\u003e - \u003ci\u003eHull City AFC (Tigers) Ltd v HMRC \u003c\/i\u003e (image rights)\u003cbr\u003e - \u003ci\u003e Thaler v Comptroller General of Patent Trade Marks and Designs \u003c\/i\u003e(confidentiality - no property in information)\u003cbr\u003e - \u003ci\u003eIngenious \u003c\/i\u003e(trading v investment\u003cbr\u003e - \u003ci\u003eVaccine Research Limited \u003c\/i\u003e(trading v investment) \u003cp\u003e\u003c\/p\u003eThe new edition will also feature a number of new examples and case studies to help illustrate the guidance given.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Julian Hickey, Zeeshan Khilji\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1526524945\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781526524942\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Tottel Publishing\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 08\/26\/2024\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 576\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.00lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 1.00d","brand":"Julian Hickey","offers":[{"title":"Paperback","offer_id":44071585120511,"sku":"9781526524942","price":200.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_6435a458-fa56-4f49-bc82-17135919e71c.jpg?v=1685436972","url":"https:\/\/www.whiterainbookhouse.com\/products\/taxation-of-intellectual-property-julian-hickey-9781526524942","provider":"WR Book House","version":"1.0","type":"link"}