Commentary

B5.304 Exploitation of intellectual property under UK tax incentive schemes

Business tax
Business tax | Commentary

B5.304 Exploitation of intellectual property under UK tax incentive schemes

Business tax | Commentary

B5.304 Exploitation of intellectual property under UK tax incentive schemes

The tax legislation contains several schemes for incentivising investment in corporations and research and development activities. However, some of the schemes contain restrictions where the business relates to the exploitation of intellectual property. The principal restrictions and exemptions in respect of such schemes are as follows:

  1.  

    •     The corporate venturing scheme (see Division D8.3). This scheme enables a qualifying investing company to obtain tax reliefs where it subscribes for shares in a qualifying issuing company. The reliefs apply for qualifying shares issued after 31 March 2000 and before 1 April

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