Patent box

Patent box guidance:

A company’s profits eligible for relief under the patent box are effectively charged to corporation tax at a lower rate of 10%. The legislation gives effect to this...

Practice Note

In the early stages of IP development, a company may derive income from its qualifying IP rights but not yet make a profit. Alternatively, a company may generate a profit...

Practice Note

The patent box is an elective regime that provides for an effective 10% rate of corporation tax on worldwide profits attributable to qualifying patents and similar...

Practice Note

The patent box is an elective regime that provides for an effective 10% rate of corporation tax on worldwide profits attributable to qualifying patents and similar...

Practice Note