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Patent Box Regime

The details on the patent box regime are in the Financial Bill 2012 but do not start until April 2013.  The regime will provide a more favourable tax system for companies in receipt of income from patents, taxing such profits at an effective rate of 10%.

This is a generous relief but not entirely simple.  Forward planning is recommended.



Date: 18th April, 2012
Author: Cathy Corns


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