Legal Guidance and Research / Experts / Michelle Williamson
Michelle Williamson#12865

Michelle Williamson

Taylor Wessing LLP
Michelle is a senior counsel – knowledge in the Tax & Incentives team at Taylor Wessing. Both a solicitor and Chartered Tax Adviser, she has over 20 years' experience in corporate tax law.  With responsibility for continual improvement and development, Michelle covers all areas of knowledge management, from providing technical legal support to her team and the wider firm to writing articles, thought leadership pieces and guides for our clients.
 
Michelle has over 13 years of experience as a knowledge lawyer, prior to which she practised as a transactional and advisory tax lawyer.

Practice Area

Panel

  • Contributing Author

Qualified Year

  • 2001

Experience

  • Herbert Smith (1999 - 2010)

Membership

  • Chartered Institute of Taxation

Qualifications

  • CTA (2002)
  • MA (Law) (1998)

Education

  • University of Cambridge (1995-1998)

1 Contributions by Michelle Williamson

UK taxation of cross-border IP exploitation: patent box, withholding taxes and DTTs, profit extraction, CFC/UTPR risks, VAT
PRACTICE NOTES
UK taxation of cross-border IP exploitation: patent box, withholding taxes and DTTs, profit extraction, CFC/UTPR risks, VAT
This Practice Note The UK government has long aimed to make the country one of the world’s most appealing places for innovation and enterprise. To achieve this, it has introduced a range of tax incentives that support innovative companies and their investors, spanning every stage of a business’s life cycle. These include: R&D tax reliefs the patent box business asset disposal relief (formerly entrepreneurs’ relief) amortisation deductions for companies acquiring intellectual property capital allowances for purchases of: knowhow patents plant and machinery venture capital trusts enterprise investment scheme seed enterprise investment scheme This Practice Note outlines the UK perspective on key tax considerations when deciding how to structure an innovative IP business with international or global ambitions. The comments are high level and assume a blank slate; revising an existing IP ownership model will need a bespoke plan (particularly for joint ventures or consortia), though the points below will still merit attention. The emphasis is on businesses that exploit IP. Please also see Practice...
Tax
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