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There have been notable recent changes to tax rules where intellectual property is concerned, especially under the Finance Act 2002 and 2003. The new edition of this popular title - the authority on IP and tax law for the last 20 years - has been designed to fulfil the demand for explanation and analysis of these issues. The work enables tax practitioners to advise on IP matters effectively and knowledgeably, and also helps IP practitioners needing advice and analysis of tax matters. * Combines the legal and tax issues in a user-friendly way * Substantially revised and updated since the last edition * Includes updated coverage of general income tax and corporation tax, intellectual property law and valuation * Includes three new chapters on research & development, intangible fixed assets and e-commerce