I say, I say...

I act for a client who is a writer and media personality working in radio and television. He is a relative newcomer to the business but receives considerable sums for appearances and presenting programmes.

The manner of the presentation of these programmes and their content is – within the constraints of public decency etc – largely down to my client and he pretty much has to live on his wits. He has to write and develop fresh material on an ongoing basis for his own shows and also writes material for other performers.

I was going to declare this income as trading income but I am starting to wonder if it is income from intellectual property. I should be grateful if readers could advise me as to the difference and whether this might have any practical effect on the tax and National Insurance liabilities of my client.