Patent Box update

HM Treasury have created a presentation which explains how the Patent Box scheme will apply a reduced 10% corporation tax rate to profits attributable to patented inventions from April 2013.  The presentation may be viewed here.

The implementation of Patent Box is unlikely to be straightforward so Appleyard Lees will be providing a simplified guide once the scheme has been finalised but if you have any questions in the meantime please contact This e-mail address is being protected from spambots. You need JavaScript enabled to view it or your regular contact at Appleyard Lees.