Commentary

B5.303 Exploiting the intellectual property of others

Business tax
Business tax | Commentary

B5.303 Exploiting the intellectual property of others

Business tax | Commentary

B5.303 Exploiting the intellectual property of others

The special treatment of receipts for the use and transfer of intellectual property is mirrored by special rules as to the payment of moneys under deduction of tax, the deductibility of payments for intellectual property and the availability of capital allowances. Capital allowances are considered in Division B3.6.

The tax treatment of payments by companies which relate to intellectual property are detailed in Division D1.6.

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