Confluence Tax patent box seminar 2016


Our client seminar on the patent box, held on October 13, attracted participants from across the biotech and tech spectrum, prompting many questions and discussion points. If you missed it and would like to get to grips with the basics of the new patent box rules, have a look at the presentations. David Harris, HMRC’s…

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UK Patent Box: two-year time limit for elections

THIS note is intended to clarify and provide some comfort on the timing of the adoption of the new Patent Box rules. The UK Patent Box provides a reduced rate of corporation tax on profits derived from patents.  The rules that set out how relief is given will change with effect from July 1, 2016. This…

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