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

– see Know-how

Loss reliefs

Meaning

Patents

– see 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

– see Know-how

Income charged

Meaning

Patent rights, sales of

– see Patents

Person liable

Priority rules

Territorial scope of charge

Research and development

Royalties

– see Royalties

Sale, transfer of a going concern

Shares in research institution spin-out companies