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 Introduction

Chapter 1: Introduction
Chapter 2: Introduction to intellectual property

IP tax: Individuals

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

IP tax: Companies

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

IP tax: Issues common to Individuals and 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
Chapter 19: Cryptocurrencies
Chapter 20: What to do if things go wrong