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Find out how the Patent Box rules might affect your business from 1 April 2013

09 November 2012

Mathew Oliver, Sally Shorthose

From 1 April 2013, under the Patent Box Rules, companies may elect to tax trading profits from patents and certain other forms of qualifying intellectual property from each trade at a lower rate than the standard rate of corporation tax. The aim is to provide a tax incentive for companies to develop and commercialise patents and patented products. It applies in addition to the UK’s tax incentives for research and development expenditure. 

Click here to request a copy of Bird & Bird's full briefing on the subject > 


Karla Fryer
IP Marketing Manager
020 7415 6000