The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
One of the requirements of the qualifying company conditions set out in CTA 2010, s 357B is that the company must hold a qualifying intellectual property (IP) right or must hold an exclusive licence in respect of such a right. Please refer to the Patent box ― qualifying companies guidance note for more detail on the qualifying company conditions and the additional criteria that must be satisfied.
The rights which must be owned by a company in order to benefit from the patent box and the meaning of an exclusive licence to such rights are set out below.
A right is a qualifying IP right if it is listed in CTA 2010, s 357BB. The list is as follows:
Patents which have been granted under the European Patent Convention are a specific form of patent. This category does not include patents granted by individual European countries generally.
National patent offices of certain EEA countries are considered by the UK
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