Monthly Archives: November 2009

UK: VAT on intellectual property transfers and licences

The VAT rules on the place of supply of services – which includes the transfer and licensing of intellectual property – are changing from January 1st, 2010.  The practical effect of this is relatively limited for intellectual property, as the rules are changing to make the VAT implications for other services more closely aligned to the rules that already apply to intellectual property.  The principal changes are the legislation references.

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Non-Tax: Google Scholar adds legal opinions & journals

Google Scholar is getting a bit more detailed, with the ability now to search through articles, extracts from legal journals, full legal opinions/judgments, and details of patents.  The emphasis is (unsurprisingly) on US legal matters but there is a reasonable amount of UK material to be found on intellectual property, as well as on tax matters.