UK Patent Box – Key changes 2016

The take up of Patent Box registrations by UK companies continues to grow. Although the rules are complex, the end game attains a much lower corporate tax rate for registered IP. But if something seems too good to be true………Key changes were announced to the UK Patent Box regime following continued OECD talks. The regime as we know it will be considerably altered in the years up to 2021 with key changes in July 2016 preventing companies enjoying PB protection where IP cannot be linked to the direct performance of relevant R & D activity. Read more here…….

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