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An inventor personally owns a patent that is licensed to his company, which exploits it. To mitigate personal tax liabilities, it has been suggested the patent be owned by a company

Don't underestimate its reach, warns PwC boss

Plan faces criticism ahead of details next week

Mirror Image Contracting Ltd (TC2350)

Business property relief or entrepreneurs’ relief? PAUL HOWARD and IAN MASTON aim to make sure you pick the winning side

Interfish Ltd (No 2) (TC2275)

Boyer Allan Investment Services Ltd (formerly Boyer Allan Investment Management Ltd) (TC2235)

KEVIN PHILLIPS and CHRIS DANES take on the impending new regime for patents

The owner of 25% of a trading company retired and HMRC gave clearances under CTA 2010, s 1044 for a company purchase of own shares to be treated as a capital transaction. The ex-shareholder is now to resume employment at the same business

Blame put on countries' bids to attract corporate revenues

Ire should be directed at policymakers, say FTSE chairs

Following on from the example set by some of the UK’s large multinational companies, is there a tax advantage available to small businesses from paying a royalty payment to another family member?

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