Michelle Williamson

Senior Counsel – Knowledge, Taylor Wessing LLP

Michelle is a senior counsel – knowledge in the Tax & Incentives team at Taylor Wessing. Both a solicitor and Chartered Tax Adviser, she has over 20 years' experience in corporate tax law. With responsibility for continual improvement and development, Michelle covers all areas of knowledge management, from providing technical legal support to her team and the wider firm to writing articles, thought leadership pieces and guides for our clients.

Michelle has over 13 years of experience as a knowledge lawyer, prior to which she practised as a transactional and advisory tax lawyer.

Contributed to

2

UK tax aspects of cross-border IP structuring—development and acquisition of IP

Practice Notes

This Practice Note sets out the UK tax considerations for an innovative business with global ambition when developing and acquiring IP. Specifically, it focuses upon the intangible fixed assets regime, R&D reliefs and the UK patent box. This Practice Note was produced in partnership with Graham Samuel-Gibbon and Claire Hawley of Taylor Wessing.

Tax

UK tax aspects of cross-border IP structuring—exploitation of IP

Practice Notes

This Practice Note sets out some of the UK tax considerations for an innovative business with international or global ambition looking to structure its exploitation of IP. The UK tax treatment of IP-derived profits falling both inside and outside of the UK patent box is considered, as is the possibility of realising such profits outside the UK and the associated CFC risks. The VAT considerations are also briefly outlined. This Practice Note was produced in partnership with Graham Samuel-Gibbon and Michelle Williamson of Taylor Wessing.

Tax