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22 September 2005
Speakers:
- Adrian Shipwright Moore & Blatch solicitors
- Kelvin King Valuation Consulting
- Phil Bradbury IA Solutions Ltd
- Geoffrey Kay Baker & MacKenzie
FA 2002 'solutions'?
Adrian Shipwright reviewed the FA 2002 intangible assets rules which apply only to corporates. He said that in his view some of the 'tax solutions' in the marketplace purporting to change 'old' (i.e. pre 1 April 2002 — to which the FA 2002 rules do not apply) into 'new' intangible assets do not work.
He said that for the most part the right way to change old intangibles into new was by breaking the relationship between the vendor and the purchaser — so that they were not related parties for the purpose of FA 2002 Schedule 29. However this would often...
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