The second edition of Anne Fairpo's Taxation of Intellectual Property has now been published by Tottel. The book's web page describes this as a ‘must have’ for all tax and accountancy practitioners whose lot it is to advise "commercial organisations of all sizes". According to the publishers this book "- is completely updated the latest legislation including ITEPA 2003, ITTOIA 2005, Income Tax Act 2007;Anne, who has contributed to this weblog (here), is an IP tax specialist at Wragge & Co. She is a solicitor and Fellow of the Chartered Institute of Tax, where she is also a Council member and a member of technical sub-committees. If she seems a bit scary to readers of this blog, the good news is that the book is not at all scary. It has a very comfortable feel to it: small pages, clear print, lucidly written in footnote-free prose and packed with short, realistic examples that correspond to client problems -- just what you need for an accessible introduction to this often impenetrable subject. Best of all, the book comes with an online update blog (here).
- Incorporates the Finance Act 2008;
- Considers the impact of R&D tax credits and 2008 increases;
- provides specialist technical guidance for tax practitioners, set in a commercial context".
Bibliographic detail: ISBN 9781845924881 and 978 1 84592 488 1; xvi + 409 pages paperback; £95.
