Proposed patent box regime

News: July 2011

Proposed patent box regime

A specialised topic, but worth a brief mention as where it applies it will reduce corporation tax to only 10%.

It is planned to start from April 2013 and will apply to companies who receive income from patents (NOT, however, income from trademarks or copyrights).

The aim is to provide an incentive for companies to retain and commercialise existing patents and develop new innovative patented products.

If this is likely to apply to you we will be ready to advise fully as the proposals progress from the consultation stage.

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