Latest on intellectual property
Read our latest features and articles on intellectual property.
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Cryptoassets: international tax issues
In the second of a series of articles on cryptoassets, members of ICAEW’s digital assets working party explain the key international tax considerations for individuals holding cryptoassets and for cryptoasset businesses.
Long read: Intellectual property
Significant business value can often lie in its intellectual property. David Prosser looks at how you get to the heart of IP – and how you cost it in M&A.
Legal considerations
Dr Sam De Silva, Partner and Global Co Head of the Commercial Practice Group at international law firm, CMS Cameron McKenna Nabarro Olswang LLP (CMS) and member of the ICAEW Tech Board, shares his thoughts on the legal and regulatory issues you should consider when using generative AI in your organisation.
Using generative AI
Discover what things you should consider when implementing and using generative AI.
Risks and limitations of generative AI
The potential for generative AI is immense, but there are risks that accountants should be aware of when deciding to adopt generative AI. Existing approaches to tech strategy and wider governance principles, practices, and processes may not be completely suitable for generative AI and may need adapting and strengthening.
Get to grips with the new patent box rules
Grandfathering rules for the original patent box regime came to an end on 30 June, meaning claimants must now track income and expenditure in more detail to claim. The Tax Faculty is hosting a webinar on 26 August to help its members understand the implications.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
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Introduction to intellectual property
This chapter provides an overview of key types of intellectual property as they relate to taxation, and considers where intellectual property assets will be considered to be located for tax purposes.
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Buying and selling companies
Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers.
Industry press
The ICAEW Library & Information Service provides access to a range of leading journals covering intellectual property issues. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers'
terms of use.
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Reconciling IP strategy and AI
Today, businesses face the challenge of adapting their intellectual property (IP) strategies in response to rapid advancements in artificial intelligence (AI). This article explores several aspects of this challenge, and puts forward a number of suggestions as to how it might be successfully navigated.
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UK Supreme Court hands directors IP infringement reprieve
Lawyers say a ruling concerning liability for trademark infringement could give company directors an easy way out and create litigation uncertainty.
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US Patent and Trademark Office issues guidance for artificial intelligence-assisted inventions
An overview of the guidance recently issued by the US Patent and Trademark Office (USPTO), regarding artificial intelligence (AI) assisted inventions. The guidance emphasises that AI-assisted inventions are not categorically unpatentable, and that inventorship analysis 'should focus on human contributions'.
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Lidl v Tesco: lessons to be learned
Ewan Grist of Bird & Bird, who acted for Lidl in its trademark victory against Tesco, reveals some of the lessons brand owners can take from the judgment.
eBooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
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Intellectual property, finance and corporate governance
This book advances Intellectual Property reporting in alignment with the key corporate governance principles of transparency and disclosure. It analyses the juncture between the IP ecosystem; corporate finance and accounting for intangibles; and corporate governance.
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Copyright
A section outlining key aspects of the Copyright, Designs and Patents Act 1988 and related regulations. Covers the types of works in which copyright can exist, authorship and ownership of copyright, duration of copyright, the rights of copyright owners, and remedies for infringement.
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Patents
A section on patents law in the UK, covering the Patents Act 1977 and the Patents Act 2004. Covers patentable inventions, applying for a patent, property in patents, employees' inventions, compulsory licences, and infringement of patents.
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Trade marks
A section on the law of trade marks in the UK, covering the Trade Marks Act 1994 and related rules. Covers the meaning and registration of trade marks, and the infringement of trade mark rights.
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Intellectual property due diligence
A checklist for performing due diligence in relation to intellectual property. Includes a short introduction providing guidance on best use.
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Intellectual property risks
This chapter highlights the IP risks frequently faced by businesses and looks at how these risks can be revealed, avoided, mitigated and resolved.
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Logos and no gos: how to understand and get the most from your brand IP
IP protection for brand managers.
Articles and books in the ICAEW Library collection
The collection of the ICAEW Library & Information Service includes a range of articles, books and reports covering intellectual property issues. A selection of recent works on this topic is set out below.
Taxation of intellectual property, 5th ed.
A guide to the UK tax treatment of intellectual property assets, including crypto-assets. Covers the key tax considerations and planning issues for individuals, non-corporate entities and companies.
Research and development: with Patent Box, 4th ed.
This book offers valuable insights into the UK's special tax rules for research and development (R&D) expenditure. It reveals the scope of the relief available and provides guidance on meeting the statutory conditions for successful claims.
A-Z of contract clauses
Book compiling ready-to-use contract clauses, copyright and other intellectual property rights, and further definitions and terms.
A user's guide to copyright, 7th ed.
A practical guide to copyright law in the digital information era. Includes extensive references to case law, legislation and leading texts and articles.
Intellectual property law, 8th ed.
A clear introduction to UK intellectual property law, setting out the methods and reasoning behind key statutory and case decisions. Includes numerous real life examples of intellectual property law in action.
Further titles
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
Disclaimer
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