Intellectual property
Abolition of duty on instruments relating to
Acquisition under statute
Apportionment of consideration
Certification of instruments
Generally
Reduction of stamp duty in certain cases
Charities, income from
Controlled foreign companies
Generally
Corporation tax
Corporation tax overview
Deduction of tax at source
Place of abode of owner is abroad
Relevant intellectual property right, meaning
UK resident agents, payments etc. made through
Income tax charge
Intangible fixed assets
Investment in
Know-how
Loss reliefs (corporate)
Loss reliefs (other)
Meaning
Patents
Payments to persons outside the UK, deduction of tax
Agents
Capital sums
Duty to deduct tax
Relevant intellectual property rights
Receipts from
Charge to tax
Deductions
Disposals of know-how
Income charged
Meaning
Patent rights, sales of
Person liable
Priority rules
Territorial scope of charge
Relief for spin-out companies
Research and development
Royalties
Sale, transfer of a going concern
Shares in research institution spin-out companies