Missing people and their property:the case for interim administration

Puts the case for reform of the law to allow for the administration of the estate of a missing person in the interim period between their disappearance and any later declaration of their presumed of death. Explains why reform is needed. Notes Parliamentary activities relating to the presumption of death and interim administration in the period 2008-12. Highlights Australian and Canadian legislation providing for such interim administration and the Irish Law Commission recommendations for a statutory scheme on administering a missing person's property.

The value of intellectual property to firms and society

Economists view intellectual property rights (IPRs) as policy tools for encouraging innovation, but they recognize that they can also inhibit competition. There are many types of IPRs and institutions concerned with their administration. We begin by outlining how these complex and varied rights are supposed to work and how they interact with other characteristics of firms and markets. We then survey the available literature on patents, trade marks, and copyright to assess the value of these IPRs to firms and the costs to firms of acquiring and defending their rights. The paper concludes with suggestions for topics requiring further research to inform public policy better.

Taxation of intellectual property: the new regime for companies

Central aspects of new regime for taxation of intangible assets introduced by FA 2002 which seeks to align tax treatment with accounting treatment of intellectual property