intellectual property | AccountingWEB

intellectual property

Hello all,

My query is with regards to amortisation of Intellectual Property(IP) in a holding company.


The phased abolition of the controversial “double Irish” tax scheme and introduction of a new tax relief for intellectual property will enhance Ireland’s corporate tax regime and align it with

Does anyone know the guidance for accounting for IP under UK GAAP. Scenario is that a company is purchasing IP from one of the directors.


I have a client who is selling intellectual property (intangible asset) to another (related) company.  They are selling this for £300,000.


HMRC has successfully challenged in court a tax avoidance scheme designed to abuse rules set up to encourage genuine medical research.


Despite the government’s best intentions, four out of 10 small firms were refused banking facilities in the second quarter of 2012, explains Adam Tavener.

Can the Cost of settling a dispute over Intellectual Property between two companies be claimed as an allowable business expense  for the "losing" company?


Five in 10 accountants believe that new tax relief rules for “patent boxes” are too complex and could cause confusion among some businesses, a survey found.


A number of factors have contributed to a growing trend for private business owners to consider selling all or part of their companies, whether it is financial difficulties, the need t