The following Employment Tax guidance note Produced by Tolley in association with David Fyfield at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
Intellectual property (IP) is a broad term which covers a wide variety of inventions, designs, creations and discoveries. It can include anything from a piece of software to the design of a product to a logo.
Some types of IP can be legally protected to prevent others from being able to use them. The main types of IP are:
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OutlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease. In the absence of specific legislation to the contrary, such premiums would all
Where a donor has made a gift of property and continues to use or benefit (or may benefit) from that property in some way, he may have made a gift with reservation of benefit for the purposes of inheritance tax (IHT).However, this will not be the case where:•a donor makes a gift of cash and the
This guidance note provides an overview of the basic principles of inheritance tax, when it is charged and how it is calculated. It contains links and references to other parts of the module where more details can be found.Transfers of valueInheritance tax is based on the concept of a transfer of
Plant and machinery allowancesThree types of allowance are available for expenditure on plant and machinery:•the annual investment allowance (AIA), which currently provides a 100% allowance for the first £1,000,000 of expenditure per year, see the Annual investment allowance (AIA) guidance