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Intellectual Property Law and Taxation

Intellectual Property Law and Taxation
8th Edition
Practice Area:  Intellectual Property
ISBN:  9780414028852
Published by:  Sweet & Maxwell
Subscription Information:  Non-Subscribable Product
Format:  Hardback
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If you need a clear understanding of the nature of your IP assets, the methods by which you can commercialise those assets and the taxation consequences - then Intellectual Property Law and Taxation can help.

The book, now in its 8th edition, covers both the intellectual property law and the relevant taxation law and the interface between the two - working as your guide through the convoluted maze of IP taxation.

Beginning by explaining the basics of IP law - what it is, what it involves and how it is protected for the benefit of the creators and their employers - it then moves on to cover the UK taxation system and how this applies to patents, designs, trademarks, copyright and design rights.

The new 8th edition includes:

  • the Finance Acts from 2009 through to 2013
  • the Corporation Tax Law rewrites in the Corporation Tax Acts 2009 and 2010
  • Taxation (International and Other Provisions) Act 2010
  • the updated work also refers to the relevant case law and the author's practical experience

This six part commentary and know-how book comprises:

  • The Law of IP
  • Basic Principles of Taxation
  • Intellectual Property Taxation
  • Tax Planning
  • Specific Taxation Application
  • Case Studies
  • Appendices containing statutory material, Inland Revenue guides and film and guidance notes

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Part 1 Intellectual Property Law

  • Introduction
  • Patents
  • Designs
  • Trade Marks
  • Copyrights and Design Rights
  • Common Law Protection
  • Commercial Exploitation of Intellectual Property
  • Specific Applications

Part 2 Principles of Taxation

  • Individuals
  • Companies
  • Trusts
  • Value Added Tax
  • Valuation
  • Transfer Pricing
  • Controlled Foreign Companies
  • Research and Development

Part 3 Intellectual Property Taxation

  • Patents
  • Trade Marks and Service Marks
  • Copyright
  • Know-how and Show-how
  • Merchandising and Endorsement
  • Corporate Intangible Fixed Assets
  • The Patent Box

Part 4 Tax Planning

  • General Principles and Non Corporates
  • International Tax Planning
  • Stamp Duties
  • Package Deals

Part 5 Specific Taxation Applications

  • Entertainers and Sportsmen
  • Franchising
  • Computer Software, the Internet and the Cloud

Part 6 Case Studies


  1. Copyright Design & Patents Act 1988 - Extracts
  2. Patents Act 1977 - Extracts
  3. Treaty on the Functioning of the European Union - Extracts
  4. UK Withholding Tax
  5. FEU50 - A Guide to Paying Foreign Entertainers
  6. Guidelines on the Special NIC Rules for Entertainers
  7. Film and Television Industry Guidance Notes 2012 Edition
  8. R&D Tax Relief - CIRD 81900


Nigel Eastaway has specialised in taxation for more than 50 years, as a partner or Company Director for more than 40 of those years. He is currently a partner in MHA MacIntyre Hudson. He has written or contributed to some 175 books on taxation and has had a particular interest in the taxation of Intellectual Property since the 1970s. He conceived and co-wrote the first edition of Intellectual Property Law and Taxation in 1980 and has contributed to subsequent editions. He is a Member of Council of the Chartered Institute of Taxation and a member and past chairman of its Technical Committee, and is on the Technical Committee of the Tax Faculty of the Institute of Chartered Accountants in England and Wales. He was awarded an OBE for services to taxation law in 2012.

Jacquelyn Kimber is a Head of Business Tax Group at Moore Stephens LLP. She has over 10 years' experience advising both corporate and non-corporate clients on a broad range of UK and international tax issues, including tax-efficient ownership structures, as well as employee incentives.

Victor Dauppe qualified as a Chartered Accountant in 1977 and has been a Tax partner since 1986 specialising in corporate tax, personal tax, trust tax, international tax and VAT and Stamp Duty Land tax. He advises individuals in respect of their own, family, company or trust taxation affairs including planning and reconstruction. He has been interested in the taxation of intellectual property since 1980 and writes and lectures on taxation matters. He sits on both the Corporation tax committee and the Owner managed Business committee of the Chartered Institute of Taxation.

Richard Gallafent. Since the last edition, he has been honoured in the Queen's Birthday Honours List with a Queen's Award for Enterprise Promotion.

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