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Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
Key tips to success with mobile apps
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Key tips to success with mobile apps

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Key tips to success with mobile apps

Key tips to success with mobile apps

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  • 1. Key Tips to Success with Mobile Apps Wednesday 5 March 2014 The Diverse Law Firm
  • 2. Key Tips to Success with Mobile Apps Innovation Tax Relief 5 March 2014 © 2014 Grant Thornton UK LLP. All rights reserved.
  • 3. Good morning Richard D Hill R&D specialist, Innovation tax relief team Tax Senior Manager T: +44 (0)1865 799803 E: richard.d.hill@uk.gt.com © 2014 Grant Thornton UK LLP. All rights reserved.
  • 4. Objectives 1 2 3 Introduce the benefits of innovation tax relief Outline the operation of R&D tax relief Discuss how the Patent box could affect you © 2014 Grant Thornton UK LLP. All rights reserved.
  • 5. Why make R&D tax relief claims? Summary Large companies SME companies 30% 125%* Cash value for profitable companies 6.9%** (7.2%***) 25%** Value of payable credit for lossmaking companies (7.2%***) 24.75% Extra tax deduction * For expenditure incurred on or after 1 April 2012 ** For tax rates of 23% and 20% respectively *** Under the new large company RDEC scheme for expenditure incurred on or after 1 April 2013 © 2014 Grant Thornton UK LLP. All rights reserved.
  • 6. Why make R&D tax relief claims? Summary Effective Rate of R&D Tax Relief 35.00% Tax saving as a percentage of qualifying spend Effective tax saving 30.00% 25.00% 20.00% 15.00% 10.00% 5.00% 0.00% 4/1/2007 4/1/2008 4/1/2009 4/1/2010 SME Relief © 2014 Grant Thornton UK LLP. All rights reserved. 4/1/2011 4/1/2012 Large Relief 4/1/2013 RDEC Relief 4/1/2014 4/1/2015 4/1/2016
  • 7. Definition of a small or medium enterprise An SME company meets the following tests: 1. Number of employees ≤ 500 and 2. Turnover ≤ €100m or 3. Balance sheet total ≤ €86m. © 2014 Grant Thornton UK LLP. All rights reserved.
  • 8. What are qualifying R&D activities for tax purposes? R&D occurs when: • a project seeks an advance in science or technology, and • activities take place which seek to resolve the scientific or technological uncertainty involved in making this advance © 2014 Grant Thornton UK LLP. All rights reserved.
  • 9. What do we mean by an advance? In this context, an advance in science or technology means an advance in the overall knowledge or capability in the field. This could include: • a completely new item or product (for yourselves or a client) • new knowledge for the field • an appreciable improvement to an existing process or product © 2014 Grant Thornton UK LLP. All rights reserved.
  • 10. What do we mean by uncertainty? Uncertainty can arise when: • it is unknown whether the advance is possible • it is unknown how to achieve the advance • the company attempts to adapt technologies from a different industry • combining technologies that may otherwise be well understood © 2014 Grant Thornton UK LLP. All rights reserved.
  • 11. 'Routine' activities as part of a larger R&D project • Scientific and technological uncertainty applies at the level of the project as a whole • Routine tasks can qualify if the project viewed as a whole is R&D © 2014 Grant Thornton UK LLP. All rights reserved.
  • 12. Categories of qualifying expenditure Expenditure on R&D must fit into one of the following categories: • Staff costs • Externally provided workers • Consumable items • Software • Subcontractor costs • Contributions to independent research © 2014 Grant Thornton UK LLP. All rights reserved.
  • 13. How? Process of preparing a claim 1 2 3 4 Scoping Qualification Quantification Documentation © 2014 Grant Thornton UK LLP. All rights reserved.
  • 14. Any questions? © 2014 Grant Thornton UK LLP. All rights reserved.
  • 15. Patent Box: An overview • A new relief, which commenced 1 April 2013 • 10% tax rate on profits on qualifying IP – 60% relief in 2013/14 increasing to 100% 2017/18 – given as an adjustment to relevant IP profit • election within 2 years of end of accounting period in which income arises – can revoke but cannot then re-elect for 5 years. © 2014 Grant Thornton UK LLP. All rights reserved.
  • 16. Patent Box: what qualifies? • patents granted by the UK IPO or EPO • exclusive licenses • a product only needs one patented component – integral to product – however small © 2014 Grant Thornton UK LLP. All rights reserved.
  • 17. Patent Box: qualifying income • sales of patented items or sale of products incorporating a patented invention • licence fees or royalties from qualifying IP • income arising on the sale of patents • income arising from infringement of IP rights • notional arm's length royalty income for using qualifying IP in a process or services © 2014 Grant Thornton UK LLP. All rights reserved.
  • 18. The Patent Box - eligible profits © 2014 Grant Thornton UK LLP. All rights reserved.
  • 19. Patent Box – things to consider • Can you apply for new patents? • Does the patent box affect the business case for patenting your IP? • Can any licence agreements be reviewed or renegotiated? • What impact does your international IP structure have? • Review of internal reporting systems. © 2014 Grant Thornton UK LLP. All rights reserved.
  • 20. Questions © 2014 Grant Thornton UK LLP. All rights reserved.
  • 21. Key Legal Tips to Success with Mobile Apps John Warchus, Partner, Clarkslegal LLP The Diverse Law Firm
  • 22. Development Agreement • Explosion in the creation of apps • Pre-contract matters • Type/aims of the app • Proper procurement process • Pricing/Payment • Fixed or time & materials • Ensure milestones in place • Specifications The Diverse Law Firm
  • 23. Development Agreement Acceptance • Does the app meet the specification? • Remedies if the app is non-compliant Protection against liability • User-generated content – need to have effective “takedown” procedures in place • EULA – terms for consumer-facing apps The Diverse Law Firm
  • 24. Data Protection & Privacy No exemptions for apps - same rules apply as elsewhere • Use of data must be set out clearly • Explain features of app/info to be accessed • User to be allowed to accept/reject some functionality • Single “accept” button may not be enough The Diverse Law Firm
  • 25. Intellectual Property Who owns the IP in the app? • Created by employees or third party? • Rights of the client v the developer • Clear, express terms with third parties • Reliance on existing software/platform? • Open source software – need to be careful The Diverse Law Firm
  • 26. Compliance with Platform Provider’s Terms If app is marketed via a platform... • The app’s functionality/content must be compatible with platform’s terms • Apple is more prescriptive than Google, e.g. Apple alerts cannot be overridden • Who is responsible for compliance – the client or developer? The Diverse Law Firm
  • 27. Earning Revenue from Apps Several ways of commercialising apps: • Pay per download • In-app purchases • Advertising • Sponsorship • Subscription/pay-wall The Diverse Law Firm
  • 28. CV • John heads up the Commercial & Technology team at Clarkslegal • He has dealt with all aspects of IT, Intellectual Property and commercial law since qualifying in 1990. John and his team are recognised as experts in these areas by independent UK legal directories • Clarkslegal is a full service law firm with offices in Reading, London and Cardiff • jwarchus@clarkslegal.com • +44 118 953 3956 • www.clarkslegal.com The Diverse Law Firm
  • 29. A Mobile Tour – Paul Swaddle DESIGN | DEVELOP | DISTRIBUTE
  • 30. A LOOK AT THE INDUSTRY What works in mobile…
  • 31. Industry Stats
  • 32. Industry Stats
  • 33. Industry Stats 10 app categories in the order of largest revenue from top to bottom.
  • 34. Industry Stats
  • 35. MAKING APPS PAY Financial models…
  • 36. In-App Purchases Candy Crush Candy Crush, following the popular freemium model has achieved daily revenues of $802,077 with 32,660 daily installs and over 8 million active users
  • 37. Mobile Donations Thank you for your £5 donation to Kids Company, Charity Number 1068298. Your money will help support vulnerable inner-city children and young people. Kids Company Brand/Client: Kids Company Service: Mobile donation Service launch: 12/2009 Media: Mobile, print
  • 38. Creating Brand Awareness Peri Products Periproducts approached Pocket App to deliver a solution for one of their flagship products, a portable mouth freshening spray called 'UltraDex'. The solution needed to tie in a Christmas theme for a December launch. The key objective was to create more brand awareness around the product.
  • 39. Educating Consumers Chimp Shop The team at Pocket App was tasked to develop a mobile game to address alcohol consumption awareness and provide a platform to discuss the burning issue while keeping the users engaged.
  • 40. Lead Generation Panasonic Tough Book Pocket App developed an interactive mobile game with elements of data capture and lead generation for Panasonic to use across their range of Tough Pads across various events and conferences.
  • 41. GREAT APPS Why are some apps better than others?
  • 42. What Makes a Good App Voice (Speaker) Touch Accelerometer Ears (Mic) Location (GPS)
  • 43. What Makes a Good App
  • 44. What Makes a Good App
  • 45. What Makes a Good App Scanning the Night Sky Using your iPhone’s Compass, Starmap is your tool for viewing the night sky from your actual location and smoothly scanning across the horizon with a panoramic view
  • 46. What Makes a Good App Manhattan Apartments for Sale in Augmented Reality
  • 47. What Makes a Good App Discover, explore and share more music, TV shows and ads you love.
  • 48. THE FUTURE OF APPS Where is the industry heading…
  • 49. The Future of Apps
  • 50. paul@pocketapp.co.uk @pocketapp or @paulswaddle Tel: +44 20 7183 4388

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