Taxing Intellectual Property - What Advisers Need to Know

Introduction

Aimed at accountants, tax advisers, and legal professionals, this webinar provides a structured overview of the UK corporation tax treatment of intellectual property. It focuses on the corporate intangibles regime contained in Part 8 of the Corporation Tax Act 2009, which generally applies to intangible fixed assets created or acquired on or after 1 April 2002.

Expert Speaker Karl Leesi of Moore Kingston Smith will explain key concepts, including what constitutes an ‘intangible asset’, ‘intellectual property’, and ‘goodwill’ for tax purposes. He will then explore the full lifecycle of intangible fixed assets, examining the corporation tax consequences arising on acquisition or creation, during ownership, and on disposal.

The webinar is designed to give a clear understanding of the broader corporate intangibles regime and the way in which its various components interact. Whilst reference will be made to certain more advanced technical issues and relevant case law developments, these areas will not be examined in detail.

What You Will Learn

On completion of this webinar, you will gain an understanding of the following key areas:

• The scope of the corporate intangibles regime, including its application to intangible fixed assets created or acquired on or after 1 April 2002
• How intangible assets and intellectual property are defined for corporation tax purposes, including patents, trademarks, copyright, design rights, and know-how
• The corporation tax treatment of goodwill, with particular focus on the distinction between purchased and internally generated goodwill
• Which assets fall outside the corporate intangibles regime, including land-related assets, financial assets, and rights in companies
• The treatment of assets created or acquired before 1 April 2002 and how these ‘pre-FA 2002’ assets interact with the current regime
• The corporation tax relief available on the acquisition and creation of intellectual property
• How tax debits and credits are calculated on the disposal or realisation of intellectual property
• The availability and conditions of roll-over relief when gains are reinvested in other qualifying intangible assets
• The tax-neutral treatment of intra-group transfers of intellectual property and the circumstances in which de-grouping charges may arise

This pre-recorded webinar will be available to view from Tuesday 18th August 2026

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