– see also Copyrights; Design right; Know-how; Patents; Royalties; Suggestion scheme awards; Trade marks; Licences; Trademarks; Design rights and franchises; Intangible fixed assets; Research and development (R&D) allowances

Abolition of duty on instruments relating to

Acquisition under statute

Legislation/Regulatory – FA2000 Sch. 34, para. 5

Apportionment of consideration

Legislation/Regulatory – FA2000 Sch. 34, para. 3

Certification of instruments

Legislation/Regulatory – FA2000 Sch. 34, para. 4

Generally

Legislation/Regulatory – FA2000 s. 129, Sch. 34

Reduction of stamp duty in certain cases

Legislation/Regulatory – FA2000 Sch. 34, para. 2

Charities, income from

Commentary – Tax Reporter ¶815-510

Controlled foreign companies

– see also Controlled foreign companies (CFCs)

Generally

Commentary – Tax Reporter ¶768-930 ; Tax Reporter ¶770-495
HMRC Guidance – INTM200840

Corporation tax

Commentary – Tax Reporter ¶701-375 ; Tax Reporter ¶702-350

Corporation tax overview

Legislation/Regulatory – CTA2009 s. 907

Deduction of tax at source

Place of abode of owner is abroad

Legislation/Regulatory – ITA2007 s. 906, 909

Relevant intellectual property right, meaning

Legislation/Regulatory – ITA2007 s. 907

UK resident agents, payments etc. made through

Legislation/Regulatory – ITA2007 s. 908

Income tax charge

Commentary – Tax Reporter ¶129-210

Intangible fixed assets

– see Intangible fixed assets

Investment in

Commentary – Gaines on Pension Tax 8.9.16

Know-how

– see Know-how

Loss reliefs (corporate)

Commentary – Ford on Tax Losses 6.1

Loss reliefs (other)

Commentary – Ford on Tax Losses 17.1

Meaning

Commentary – Schwarz on Tax Treaties ¶18-200

Patents

– see Patents

Payments to persons outside the UK, deduction of tax

Agents

Commentary – Tax Reporter ¶122-100

Capital sums

Commentary – Tax Reporter ¶122-150

Duty to deduct tax

Commentary – Tax Reporter ¶122-050

Relevant intellectual property rights

Commentary – Tax Reporter ¶122-000
HMRC Guidance – INTM342630

Receipts from

Charge to tax

Legislation/Regulatory – ITTOIA2005 s. 578

Deductions

Legislation/Regulatory – ITTOIA2005 s. 582

Disposals of know-how

– see Know-how

Income charged

Legislation/Regulatory – ITTOIA2005 s. 580

Meaning

Legislation/Regulatory – ITTOIA2005 s. 579
HMRC Guidance – BIM100190 ; BIM90010 ; INTM412130 ; INTM630220

Patent rights, sales of

– see Patents

Person liable

Legislation/Regulatory – ITTOIA2005 s. 581

Priority rules

Legislation/Regulatory – ITTOIA2005 s. 575, 576

Territorial scope of charge

Legislation/Regulatory – ITTOIA2005 s. 577
HMRC Guidance – EIM32635 ; EIM32650A ; INTM630410

Relief for spin-out companies

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 4.5

Research and development

Legislation/Regulatory – CTA2009 s. 1308
HMRC Guidance – CIRD81450 ; CIRD98400 ; CIRD98500

Royalties

– see Royalties

Sale, transfer of a going concern

Commentary – Indirect Tax Reporter ¶54-160

Shares in research institution spin-out companies

– see Shares in research institution spin-out companies