Say you own the copyright on an old film you made, but are doing nothing with it (and making practically nothing) but plan to in the future (you have a plan to

Say you own the copyright on an old film you made, but are doing nothing with it (and making practically nothing) but plan to in the future (you have a plan to in say 10 years time). You are projecting that the value of the IP is something based on what you plan to do with it. So it is 100% a tax on unrealised gains. I complexly understand why some people will not be sympathetic to this.