TAXATION OF LNTELLECTUAL PROPERTY【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

TAXATION OF LNTELLECTUAL PROPERTYPDF格式电子书版下载

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

Chapter 1 Introduction2

What is intellectual property？2

Business intellectual property3

Use of intellectual property in business5

Overview of transactions involving intellectual property6

Overview of tax issues affecting intellectual property7

Differences in approach to intellectual property between legal and tax/accountacy8

Chapter 2 Introduction to intellectual property9

Introduction9

Location of intellectual property10

What is intellectual property？11

Patents12

Data exclusivity and supplementary protection certificates17

Copyright © 2025  最新更新

Design rights and registered designs20

Trademarks23

Know-how and show-how25

Other intellectual property rights26

Tax definition of intellectual property： corporate tax29

Perspectives： tax/accounting versus legal29

Legal characteristics of intellectual property30

Chapter 3 Creating intellectual property34

Introduction34

Who do these rules apply to？35

Business： trade， profession or vocation36

Is the expenditure on creating the intellectual property classed as capital or revenue？39

Revenue expenditure44

Capital expenditure49

Income from assisting with creating intellectual property52

Checklist53

Chapter 4 Research and development allowances55

Introduction55

Qualifying research and development56

Qualifying expenditure56

Tax deduction58

Tax charge on disposal59

Adjustments61

Checklist63

Chapter 5 Acquiring intellectual property—individuals and non-corporates65

Introduction65

Acquisition expenditure66

General rules69

Patents71

Copyright © 2025  最新更新

Know-how and show-how86

Checklist90

Chapter 6 Exploiting intellectual property92

Introduction92

Exploitation or disposal？93

Expenditure95

Receipts： general rules95

Revenue or capital？96

International aspects98

Patents100

Copyright © 2025  最新更新

Know-how103

Checklist104

Chapter 7 Disposing of intellectual property106

Introduction106

Part-disposals107

Receipts： general rules107

Particular issues111

Paten ts112

Copyright © 2025  最新更新

Know-how118

Other unregistered intellectual property120

Checklist120

Chapter 8 Corporate intangibles tax rules： introduction124

Introduction124

GAAP-compliant accounts125

What is an intangible fixed asset？126

When is intellectual property excluded from the intangibles rules？129

Related parties133

Checklist134

Chapter 9 Creating intellectual property135

Introduction135

Relevant intellectual property assets136

Deductible expenditure136

Excluded expenditure136

How much is deductible？138

Effect of accounting debits on tax computation139

Checklist140

Chapter 10 Research and development expenditure141

Introduction141

Qualifying ‘research and development’？142

Research and development tax relief153

Payable research and development tax credit173

Large companies’ relief178

Refunds of expenditure182

Anti-avoidance182

Administration182

Vaccine research relief183

Research and development allowances187

Checklist187

Chapter 11 Acquisition of intellectual property by companies189

Introduction189

Relevant intellectual property190

Expenditure191

Capitalised costs194

Withholding tax199

Checklist201

Chapter 12 Exploitation of intellectual property by companies202

Introduction202

Revenue recognition204

Receipts210

Part-realisation： exclusive licences211

Effects of debits and credits on computation216

Double tax relief217

Checklist218

Chapter 13 The patent box220

Introduction220

Who can claim？221

Qualifying intellectual property222

Qualifying companies225

Group companies231

Calculating the patent box relief232

Standard calculation233

Streaming calculation254

Patent box losses259

Anti-avoidance263

Summary264

Checklist265

Chapter 14 Disposals of intellectual property by companies268

Disposal or realisation268

Deemed disposal or realisation269

General rules269

Specific situations273

Roll-over relief275

Other reliefs283

Checklist283

Chapter 15 Value Added Tax285

Introduction285

Charging VAT287

Supplies to UK businesses from outside the UK： the reverse charge294

Supplies to UK consumers from outside the UK295

Use and enjoyment295

Digitised goods and electronically supplied services： licences of intellectual property to consumers297

Research and development300

Checklist： place of supply and VAT charge303

Chapter 16 International intellectual property tax issues and planning305

Introduction305

UK tax residence307

Importing intellectual property into the UK311

Exporting intellectual property from the UK319

Transfer pricing322

Controlled foreign companies330

Individuals： overseas income and gains334

UK tax treaties336

Domestic relief338

EU Interest and Royalties Directive340

International comparisons341

Chapter 17 Intellectual property transactions344

Licensing344

Transfer or assignment of intellectual property351

Litigation355

Reconstructions： transfer of trade359

Mergers and acquisitions361

Software363

Websites369

Chapter 18 Structures and businesses372

Joint ventures373

Structures： cost-sharing arrangements377

Transactions between connected or related parties385

Intellectual property holding companies390

UK group companies401

Group transactions409

Leaving the group following an intra-group transfer413

Roll-over relief in groups422

Intellectual property tax incentives： effect of being in a group426

Types of intellectual property business429

Creative professionals： authors， artists， composers etc429

Hobbyist inventors444

Performers： actors， musicians etc， and sportsmen445

Film production companies： rules and reliefs453

Research companies467

Franchises469

Manufacturing and services474

Trading in intellectual property475

Intellectual property investment475

Index477