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Acquiring Intellectual Property

Anne Fairpo continues our series on the taxation of intellectual property this week concentrating on the acquisition of intellectual property assets from elsewhere
Not all businesses that use intellectual property will create their own intellectual property assets — it is far more usual for the intellectual property to be acquired. There are substantial benefits to be gained from acquiring rather than creating.
●     The business does not need to employ inventors authors programmers — creators of intellectual property — and can instead concentrate on the key functions of the business rather than becoming involved in ancillary areas which may be better outsourced.
●     The asset will generally have been immediately available for use in the business without the need for the testing...

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