Giving effect to the patent box deduction and making an election

The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Giving effect to the patent box deduction and making an election
  • Calculating the patent box deduction
  • Commencement and transitional periods
  • Making the patent box election
  • Timing
  • Revocation
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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