Patent box ― overview

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Patent box ― overview
  • Qualifying companies
  • Qualifying IP
  • Development condition
  • Calculation of patent box profits
  • New entrants on or after 1 July 2016
  • Existing claimants with IP rights acquired before 1 July 2016
  • Existing claimants with new IP rights on or after 1 July 2016
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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