INTANGIBLES

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide this month’s review of tax developments affecting the City.

Ashley Greenbank (Macfarlanes) reviews the consultation on the corporate intangible fixed assets regime and assesses the chances of real reform.

Anne Fairpo

Anne Fairpo (Temple Tax Chambers) examines VAT in a blockchain world.

Malcolm Joy

Duncan Nott

Malcolm Joy and Duncan Nott (BDO) explain the new requirements for the robust transfer pricing of intangible assets in the OECD’s updated transfer pricing guidelines.

Emma Game

Dominic Robertson

Emma Game and Dominic Robertson (Slaughter and May) consider the principal tax issues that can arise when establishing, operating and unwinding a corporate joint venture.

David O'Keeffe

David O’Keeffe (Aiglon Consulting) reviews the tribunal decision in Gas Recovery And Recycle Ltd, which considered whether an anticipatory R&D claim could be made before payment had actually been made.

Mathew Oliver

The government has suggested it may review the intangibles fixed asset regime. Mathew Oliver (Bird & Bird) explains why a review is welcome and identifies some of the areas that should be addressed.

Gareth Miles

Gregory Price

Gareth Miles and Greg Price (Slaughter and May) consider what the abolition of relief for acquired goodwill tells us about UK corporate tax policy-making and look at the practical implications for commercial transactions.