Bird & Bird Tax partner Mathew Oliver has contributed to an article called "The trouble with intangibles" to the January issue of Tax Journal, published by LexisNexis.
"The intangible fixed assets (IFA) regime has on the whole been good news in terms of the corporation tax treatment of IP. It is a consistent, generally logical set of rules and was, when it was introduced, a big improvement on the myriad tax rules that exist for pre-2002 IP..."
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This article was first published in the 15th January issue of the Tax Journal.