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Home / Simons-Taxes / Business tax / Part B5 Specific trades and activities / Division B5.3 Intellectual property

Division B5.3 Intellectual property

Business tax

Division B5.3 Intellectual property

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B5.301 Intellectual property鈥攐verview

B5.302 Exploitation of intellectual property

B5.305 Intellectual property鈥攊nternational dimension

B5.308 Intellectual property鈥攃apital or revenue transactions

B5.312 Traders in intellectual property

B5.312AA Destinations for rewritten material

B5.312A Royalties and other income from intellectual property

B5.313 Intellectual property鈥攎eaning of copyright and related rights

B5.314 Intellectual property鈥攖axation of copyright and related rights

B5.322A Destinations for rewritten material

B5.323 Intellectual property鈥攖axation of rights in designs

B5.325A Destinations for rewritten material

B5.326 Intellectual property鈥攁veraging of fluctuating profits

B5.326A Examples of averaging of profits and basis period reform

B5.328A Destinations for rewritten material

B5.330 Intellectual property鈥攑atent royalties

B5.331 Intellectual property鈥攅xpenses connected with patents etc

B5.333 Intellectual property鈥攑urchase and sale of patent rights

B5.341 Intellectual property鈥攑atents鈥攅mployee awards

B5.341A Destinations for rewritten material

B5.343 Intellectual property鈥攌now-how

B5.349 Intellectual property鈥攖rade marks and service marks

B5.351 Destinations for rewritten material

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