Analysis, legislative updates, and practical guidance on the UK Patent Box regime and intellectual property taxation.
The Patent Box allows UK companies to apply a reduced 10% corporation tax rate to profits derived from patented inventions. Here is what you need to know about eligibility, qualifying income, and how to make a claim.
Read articleWhere intellectual property is held, and by whom, has a direct bearing on whether a company can access Patent Box relief. We examine the key structuring considerations for UK businesses.
Read articleSince 2016, the Patent Box regime has operated under the OECD nexus approach, which links the proportion of qualifying profits to the level of R&D expenditure incurred by the claimant company. We explain how this works in practice.
Read articleOur specialists are available for a free 20-minute consultation to discuss your company's position and identify the relief available to you.