Graham Samuel-Gibbon

Partner, Taylor Wessing LLP

Graham is Head of the UK Tax and Incentives team at Taylor Wessing. He is an international tax specialist who advises domestic and multinational clients on a wide range of transactional and advisory tax matters. Graham regularly works with FTSE 100 and Future Global 100 companies.

He guides clients through stock and asset/business acquisitions and disposals, cross border tax structuring, UK inbound and outbound investment, joint ventures and reorganisations.

He also advises on tax issues relating to the development, ownership and exploitation of intellectual property rights, with a particular focus on the life science and technology sectors.

Contributed to

1

UK tax aspects of cross-border IP structuring—exploitation of IP

Practice Notes

This Practice Note sets out some of the UK tax considerations for an innovative business with international or global ambition looking to structure its exploitation of IP. The UK tax treatment of IP-derived profits falling both inside and outside of the UK patent box is considered, as is the possibility of realising such profits outside the UK and the associated CFC risks. The VAT considerations are also briefly outlined. This Practice Note was produced in partnership with Graham Samuel-Gibbon and Michelle Williamson of Taylor Wessing.

Tax