Intellectual Property Law
Copyright, trade marks, patents, designs, ownership, licensing and infringement.
How to study the ATT Qualification
Use Finance Act 2025 for the 2026 tax papers, complete the three foundational CBEs early, apply professional ethics throughout and concentrate option practice on the one paper you will enter.
Core concepts
Concept 1
Different intellectual property rights protect different subject matter and arise in different ways.
Exam cue: Classify the protected subject matter.
Concept 2
Ownership can depend on authorship, employment, assignment and registration.
Exam cue: Identify first owner and any assignment.
Concept 3
Licensing permits controlled use without transferring ownership.
Exam cue: Distinguish licence scope from ownership transfer.
Risk pitfalls and guardrails
Assuming all intellectual property requires registration.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Treating purchase of a physical item as purchase of copyright.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Ignoring employee-created work rules.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Memory anchors
Copyright
Copyright can arise automatically in qualifying original works.
Trade mark
A trade mark distinguishes commercial origin of goods or services.
Patent
A patent protects a qualifying invention after registration.
Assignment
An assignment transfers ownership subject to required form.
Licence
A licence authorises defined use while ownership remains.
Checkpoint rule
Do the check-up only after you can summarize each concept in one sentence and identify one dangerous pitfall from memory.
Knowledge Check (after reading)
Short check-up to confirm understanding of this module.
Check-up Questions
A writer creates an original training manual. What protection normally arises automatically without registration?
A business wants exclusive protection for a new technical invention. Which right is most relevant?
Answer all questions to submit.
Next step personalized recommendations
Continue learning
Move forward only after this module is stable.
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