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Chapter INTM342540

Document Cited in Related
Vincent
Published date09 April 2016
Record NumberINTM342540
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Copyright royalties continued

The question of whether a copyright exists in any particular circumstances can be an extremely technical one and is not a matter on which CAR Residency should comment. Generally, copyright gives the owner of the copyright a number of different rights. These rights may be exploited separately and even by different people if they have been assigned a particular right by the originator of the work.

The author of a book has the following rights

  • the right of publication in each country in the world (hard cover, soft cover, serial and book club rights being distinguished)
  • the right of translation into foreign languages (the translator also acquires a copyright in the translation)
  • the dramatisation rights (the dramatist also acquires a copyright in the dramatised version)
  • the film rights

The author of a play has the following rights

  • the rights for first class presentation
  • the touring rights
  • the amateur rights

A composer of music has the following rights

  • the right of printed publication in each country in the world (known as sheet music...

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