Despite repeated attempts in recent years to simplify the planning system, planning law has continued to be so complex that practitioners and students alike have found it difficult to disentangle the
Planning law is one of the most rapidly moving legal areas, with major structural changes to the planning system occurring in recent years. Despite these attempts at simplification, it remains one of
This specialist title analyses the approach of the UK tax regime towards intellectual property assets. Following the life-cycle of intellectual property from creation to disposal, the commentary highlights the tax considerations and planning issues for individuals, non-corporate entities and companies. A separate chapter deals with international issues including UK tax residence, transfer pricing and controlled foreign companies.This new edition of Taxation of Intellectual Property will be updated by Julian Hickey of Old Square Tax Chambers and Zeeshan Khilji of ETC Tax. Two new chapters are added to this edition, one dealing with crypto-assets, and the other providing guidance on dealing with disputes, enquiries and appeals, focussing on the practical issues advisors need to think about. A large amount of new material is added to reflect changes to the law and practice in this area since the last edition was published in 2016. These include: - changes to the corporate intangible asse
