Patent box ― shortfall in research and development and other qualifying expenditure

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

  • Patent box ― shortfall in research and development and other qualifying expenditure
  • Changes to the patent box regime
  • Interaction with calculation of qualifying IP profits
  • Definitions
  • Calculating the shortfall
  • R&D expenditure
  • Other qualifying expenditure
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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