Intangible property: tax

This practice note covers the UK tax treatment of companies creating, acquiring, exploiting and disposing of IP and goodwill. It also covers R&D tax credits and relevant accounting concepts.

NOTE: This resource is being reviewed in light of the 2014 Autumn Statement. For more information, see Legal update, 2014 Autumn Statement: business tax implications.
Hilary Barclay, Macfarlanes


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