Allan Cinnamon

PAUL EAGLAND ACA, ATII and ALLAN CINNAMON FCA continue their examination of the new intellectual property régime.

The first part of this article was published in last week's issue of Taxation at pages 95 to 98.

ANOTHER MAJOR DEPARTURE from the previous intellectual property régime is the facility to rollover gains on the disposal of intellectual property against reinvestment into any class of new intellectual property.

In the first of a two part article, PAUL EAGLAND ACA ATII and ALLAN CINNAMON FCA examine the new intellectual property régime.

THE HUGE STRIDES in technological progress over the last decade have revolutionised the business environment. As a result, intellectual property has become a major asset to many businesses, whether or not they are directly involved in the new technology. In many cases, this intellectual property is not reflected in the balance sheet in accordance with generally accepted accounting policies.

Transatlantic Investment

ALLAN CINNAMON, international tax consultant with BDO Stoy Hayward, assesses the impact of the new United Kingdom/United States tax treaty on United Kingdom corporate investment into the United States.