patent box

The phased abolition of the controversial “double Irish” tax scheme and introduction of a new tax relief for intellectual property will enhance Ireland’s corporate tax regime and align it with

The UK's patent box regime for taxation of intellectual property has become a “conspicuous sticking point” in negotiations behind the ambitious G20/OECD project to tackle base erosion and profi

Intellectual property (IP) taxation has become fasionable, according to new CIOT president and pioneering AccountingWEB podcaster Anne Fairpo.


We have one client with a post March 2013 year end and a Patent Box claim to go on the Corporation Tax Return.


My client has a product which isn't patented in the UK but does have a US patent.


Can patent box apply to that?


Sales of the product are worldwide.



The debate over the fairness and legality of the UK’s ‘patent box’ rules

Foreign companies are preparing to take advantage of the UK as one of the world’s most favourable tax jurisdictions for profits from research and development, writes Charlotte Rushton, tax and

The German finance minister’s call for an EU-wide ban on patent box tax regimes is at odds with other countries’ views on the tax, according to a patent box specialist.

The patent box regime was introduced on 1 April, and will enable companies to apply a lower rate of CT on worldwide profits.