Claire Hawley

Senior Counsel - Knowledge, Taylor Wessing LLP

Claire is a Senior Counsel – Knowledge in the Tax & Incentives group. She has specialised in corporate tax law since 2000, advising on the tax aspects of M&A, banking & finance, IP and real estate transactions.

Claire is now responsible for all areas of knowledge management, providing technical legal support to her team and other practice areas across the firm. She has a particular focus on delivering thought leadership and keeping both internal and external clients abreast of developments in the ever-changing world of tax law.

Claire has over 17 years of experience as a Knowledge Lawyer, prior to which she practised as a transactional and advisory tax lawyer at both UK and US firms.

Contributed to

1

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