Taxation of Intellectual Property

Anne Fairpo is a senior tax lawyer who has substantial and diverse experience of tax matters gained both within law and accounting practices. Anne is a barrister at 13 Old Square Chambers and Atlas Tax Chambers. Her experience and expertise covers UK and international corporate tax planning and disputes, acting for a range of clients from small owner-managed businesses to listed multinationals. Anne also has a particular interest in intellectual property taxation and UK-US cross-border tax planning, with regard to both direct and indirect tax matters. Anne lectures regularly on intellectual property issues and maintains a blog on intellectual property tax issues at http://www.ip-tax.com as well as a twitter feed (@iptax).

Chapter 1: Introduction
Chapter 2: Introduction to intellectual property
Chapter 3: Creating intellectual property
Chapter 4: Research and development allowances
Chapter 5: Acquiring intellectual property—individuals and non-corporates
Chapter 6: Exploiting intellectual property
Chapter 7: Disposing of intellectual property 1
Chapter 8: Corporate intangibles tax rules—introduction
Chapter 9: Creating intellectual property
Chapter 10: Research and development expenditure
Chapter 11: Acquisition of intellectual property by companies
Chapter 12: Exploitation of intellectual property by companies
Chapter 13: The patent box
Chapter 14: Disposals of intellectual property by companies
Chapter 15: Value added tax
Chapter 16: International intellectual property tax issues and planning
Chapter 17: Intellectual property transactions
Chapter 18: Structures and businesses