Anne Fairpo continues our series on the taxation of intellectual property, this week concentrating on the acquisition of intellectual property assets from elsewhere
Mary Hyland reports on TaxAid's 'Tax Planning: Risks and Opportunities' conference, held at the Royal Institute of British Architects on 21 November 2003
Richard Holme, Janet Paterson and Elizabeth Robertson, Creaseys, Tunbridge Wells, look at uncertainties created by the Pre-Budget Report for the OMB sector
John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact
John Whiting, tax partner, PricewaterhouseCoopers, surveys the impact of the PBR on employers and finds that the Chancellor has let loose a (fairly) friendly mongrel rather than the expected Rottweiler
Andrew Hubbard, Director of Taxation, Tenon Group plc and President of ATT, questions the manner in which an important announcement on profit extraction was made and predicts difficult times ahead
Matthew Rose, British Telecommunications plc, discusses alternative tax strategies for UK-owned loss-making group companies
Chas North, KPMG Global Transfer Pricing Services tax partner, and Neil Kelly, tax manager, KPMG, consider the guidance on transfer pricing contained in the Inland Revenue's recently-published International Manual
Ernst & Young provide us with a summary of the Chancellor's proposals
As we enter the festive season, Philip Fisher, Employee Benefits Partner at Chartered Accountants, Chantrey Vellacott DFK, explains why tipping the waiter can lead to NIC penalties