After an introduction into the law of patents, designs, trade marks, copyright and design right, common law protection, commercial exploitation of intellectual property and specific applications (biotechnology, computers, broadcasting, film, franchising), the principles of taxation in the UK are covered. Next each type of intellectual property is discussed from the tax point of view. Then tax planning as it applies to intellectual property is covered. Subsequently specific taxation applications are discussed (entertainers and sportsmen, franchising, computer software and e-commerce). Concludes with case studies This professional guide provides a background to the combination of IP law and taxation. It deals with the law, then the tax and puts the two in context together, followed by tax planning and taxation applications. This edition reflects changes to tax rules, especially under the Finance Act 2002. Nigel A. Eastaway, Richard J. Gallafent, Victor A.f. Dauppe. Gallafent's Name Appears First On The Earlier Editions. Includes Index.

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Thomson/Sweet & Maxwell

United Kingdom and Ireland, United Kingdom

6th ed., London, England, 2004

6th ed, London, 2003

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Rev. ed. of: Intellectual property law and taxation / Richard J. Gallafent, Nigel A. Eastaway, Victor A.F. Dauppe. 5th ed. c1998.
Includes index.

2024-06-13