Taxation of Intellectual Property

Julian Hickey is a barrister with Exchequer Chambers. 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).He also acts in commercial and chancery proceedings with tax aspects (such as trusts, partnerships, insolvency and professional negligence disputes).Zeeshan Khilji is Managing Director of the Tax Consulting Group . He has a particular specialism in advising owner managed businesses and their stakeholders at all stages of the business life cycle, and regularly advises on matters including corporate transactions, tax efficient business structuring, employee share incentives, R&D tax relief, inheritance tax and wealth protection strategies.

• General IntroductionChapter 1: IntroductionChapter 2: Introduction to intellectual property IP tax: Individuals Chapter 3: Creating intellectual propertyChapter 4: Research and development allowancesChapter 5: Acquiring intellectual property – individuals and non-corporatesChapter 6: Exploiting intellectual propertyChapter 7: Disposing of intellectual propertyIP tax: CompaniesChapter 8: Corporate intangibles tax rules - introductionChapter 9: Creating intellectual propertyChapter 10: Research and development expenditureChapter 11: Acquisition of intellectual property by companiesChapter 12: Exploitation of intellectual property by companiesChapter 13: The patent boxChapter 14: Disposals of intellectual property by companiesIP tax: Issues common to Individuals and CompaniesChapter 15: Value added tax Chapter 16: International intellectual property tax issues and planning Chapter 17: Intellectual property transactions Chapter 18: Structures and businessesChapter 19: CryptocurrenciesChapter 20: What to do if things go wrong