Commentary

B5.315 Receipts for assistance in the creation of copyright works

Business tax
Business tax | Commentary

B5.315 Receipts for assistance in the creation of copyright works

Business tax | Commentary

B5.315 Receipts for assistance in the creation of copyright works

Sums paid to persons other than professional authors, dramatists etc in consideration for their assistance in the creation of works by the provision of ideas or information are usually taxed under ITTOIA 2005, s 579 (non-trading income from intellectual property). In Hobbs'1 the court held that a payment made by a newspaper to a solicitor's clerk for the serial rights of his life story was assessable under the former Schedule D Case VI because the payment was made essentially in respect of services provided by the taxpayer, even though a

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