Know-how and R & D

Know-how and R & D guidance:

Intellectual property (IP) agreements relating to, for example, licensing of technology and for the joint development of new technology, may have a restrictive effect on...

Practice Note

Research and Development agreements (R&D agreements) are agreements under which two or more parties agree to jointly execute research work and/or jointly develop the...

Practice Note

What is know-how? ‘Know-how’ is technical or practical knowledge resulting from research or experience and usually relates to the way something is done. This technical or...

Practice Note

Where a business decides to hold its IP outside the UK, there are a number of tax issues that need to be considered. Perhaps unsurprisingly, the UK tax authorities will,...

Practice Note

The UK has two approaches to taxing IP transactions: • the corporate intangibles tax rules: these apply to IP created or acquired by a company on or after 1 April 2002...

Practice Note

A key proposition underpinning EU competition law is that competing companies should act independently on markets. In principle, rivalry and competition can be expected...

Practice Note

The Vertical Restraints Block Exemption Regulation (VRBE, Regulation No 330/2010) defines a category of vertical agreements which the European Commission will normally...

Practice Note

Introduction to the laws protecting confidential information and trade secrets in the UK Historically, the UK has had no statutory regime to address the protection of...

Practice Note

Introduction Valuation is required at many points in the lifecycle of an intellectual property (IP) asset, and for many different purposes, including: • sale and purchase...

Practice Note

Intellectual property (IP) must be valued for tax purposes on a number of occasions, including: • on transfer to a non-UK connected party—see Practice Note: Tax issues...

Practice Note