INTELLECTUAL-PROPERTY

Court of Appeal dismisses DPT judicial review.

No inconsistency between DPT notices and terms of advance pricing agreement.

Clare Anderson

Clare Anderson (Smith & Williamson) explains how the regime works and the process of claiming.

Gary Ashford

Gary Ashford (Harbottle and Lewis) examines some of the tax issues facing those operating in the industry.

Sarah Gabbai

Sarah Gabbai (McDermott Will & Emery) considers two important changes to the IFA regime introduced by the Finance Act 2019.

Steve Edge

The UK reaches out, but is this the right time and in the right way? Steve Edge (Slaughter and May) examines the latest position on IP withholding tax.

Linda Pfatteicher Bernhard Gilbey Tim Jarvis

Bernhard Gilbey, Linda Pfatteicher and Tim Jarvis (Squire Patton Boggs) examine the issues facing preferential tax regimes.

Anne Fairpo

The changes in the current Finance Bill will bring rather more intellectual property royalties into the scope of withholding tax, as Anne Fairpo (Temple Tax Chambers) explains.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.

How does the ‘nexus’ approach, proposed by the UK and Germany for future IP regimes, differ from the ‘transfer pricing’ approach of the UK patent box, asks Peter Denison-Pender (MMP Tax Ltd)

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