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Intellectual property

On this page you can find articles, books and online resources providing guidance and important regulations.

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Legal Alert

Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.

New service: UK IPO publishes details of proposed search service

01-02-2023

Businesses, designers and inventors will welcome a new blog from the Intellectual Property Office (IPO), the official government body responsible for intellectual property (IP) rights, including patents, designs, trade marks and copyright, providing what it calls ‘a first glimpse of our new search service’.

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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 Bloomsbury Accounting and Tax Service.

Corporate tax reliefs for intellectual property

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Anne Fairpo, Mark McLaughlin, Maria Kitt Tax Planning 2024

A chapter on corporate tax reliefs for intellectual property, highlighting tax planning opportunities and potential pitfalls. The chapter includes sections on research and development tax relief, small-and-medium-sized (SME) companies' relief, payable research and development tax credit, large companies' relief, R&D expenditure credit and anti-avoidance.

Buying and selling companies

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Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes Corporation Tax 2024

Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers. Topics covered include company reconstructions and amalgamations, trading losses, capital allowances, restrictions on transfer of deductions, UK Patent Box, European mergers and reconstructions, transactions in securities and clearance procedures.

Taxation of intellectual property (4th edition)

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Anne Fairpo Taxation of Intellectual Property 2016

Tax lawyer Anne Fairpo provides a comprehensive analysis of the taxation of intellectual property (IP) in the UK, as well as substantial coverage of international taxation of IP. The book follows step-by-step the lifecycle of an intellectual property asset, from creating and exploiting IP through to disposal, highlighting the tax considerations and planning issues.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Checklists for due diligence

Contains checklists covering the legal, financial and commercial aspects of due diligence, as well as other areas such as IT, intellectual property, and environmental risks. Each checklist includes a short introduction providing guidance on best use.

Good small business guide: how to start and grow your own business

A practical guide for anyone interested in starting a business.

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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Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Navigating AI: a pragmatic guide for corporate boards

The article focuses on how the exponential growth of artificial intelligence (AI) across various sectors is compelling boards to redefine their roles in providing oversight and guidance on AI strategy and risk management. It emphasizes the importance of a human-centred approach to AI, aligning strategic decisions with an organization's mission and values, addressing ethical dilemmas, intellectual property concerns, and privacy challenges.

Generative AI at watershed moment with spate of legal challenges

The article focuses on the legal challenges surrounding generative artificial intelligence (AI) and its implications for copyright laws, data protection, and the control of personal data. It also discusses the concerns related to the use of copyrighted data for training AI models and the potential impact on cultural industries.

Non-Fungible tokens and copyright law

The article discusses how the edge of intellectual property (IP) law is the ambiguous relationship between non-fungible tokens (NFTs), a cryptographic tool using a suitable blockchain, and copyright law. It mentions that the commercial value of an NFT is in its ability to prove ownership and authenticity of the asset which it represents and NFTs can also be used to verify the authenticity of physical asset.

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Useful links

Legislation

Intellectual Property: Law and Practice (GOV.UK)
Consolidated list of intellectual property laws and regulations. Covers trade marks, patents, designs, and copyright.

Intellectual Property Act 2014
The full text of the Act, as originally enacted in May 2014.

The ICAEW Library holds numerous print publications on IP law and also subscribes to electronic databases with the complete text of UK legislation. For information on accessing these resources, please contact the Library.

Organisations

Copyright Licensing Agency
UK body representing authors, publishers and artists that looks after the rights of copyright owners and provides licenses (for a fee) for legal copying of copyright material.

European Patent Office
Information on applying for patents and a directory of national patent offices.

Intellectual Property Office
Government centre for UK intellectual property with resources for copyright, designs, patents and trade marks. The organisation offers workshops, guidance and searchable patents, trade marks and designs databases.

International Federation of Reproduction Rights Organisations (IFRRO)
The website provides information on international copyright legislation, publications and a directory of member organisations.

World Intellectual Property Organization (WIPO)
Body concerned with international cooperation, agreements and treaties concerning intellectual property

Guides and other resources

Intellectual Asset Management
Bimonthly magazine covering business issues in intellectual property management. It also produces a yearbook of international legislation and articles.

Business and IP Centre
The British Library's Business and IP Centre offers factsheets on patents, trade marks, copyright and registered designs, guidance on international patents and training.

IPR Helpdesk
A large archive of documentation, guidance and support on intellectual property rights (IPR) issues. The website focuses particularly on the European Patent Office, and provides information on the differences in IPR law and practice within EU member states.

IP protection abroad: Country guides (GOV.UK)
Guidance on protecting and enforcing IP rights in several key markets around the world produced by the Intellectual Property Office. Individual guides cover Brazil, China, India, Korea, the US and Vietnam.

Thomson CompuMark
Products and services from Thomson Reuters for searching, screening and tracking trademarks, designs, domain names and patents.

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Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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