This book is the most comprehensive analysis on Intellectual Property (IP), offering commentary for both individuals and corporates with both a UK and international focus. The book provides a practical and easy-to-use structure following the life-cycle of IP within a business. Author Anne Fairpo is a highly respected tax lawyer with a wealth of knowledge and experience in intellectual property taxation and UK-US cross-border tax planning. The book is fully updated to include the UK's Finance Act 2013, Finance Act 2014 and OECD BEPS project conclusions. It examines the approach of the UK tax...