Practitioners are constantly facing questions regarding the treatment of intangible property for tax purposes. This paper is designed to equip the audience with an understanding of the different forms of intangible property and their interaction with the capital allowance, CGT, black hole and other provisions contained in the tax law.
- The different forms of intellectual property
- The issues that fall outside the capital allowances regime
- Planning issues (eg asset protection and income splitting)
- Exploitation of intangibles
- Special deduction rules
- Special CGT rules
- Black holes.