In this article we explore eligibility for Patent Box. To be eligible, a company must pay Corporation Tax, profit from patented inventions, own or exclusively license the patents, and have undertaken qualifying development.
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In this article we look at the difference between Patent Box and R&D Tax Credits. Patent Box reduces Corporation Tax on profits from patented inventions, while R&D Tax Credits lower tax liability or provide credits based on R&D spending.
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In this article we explore how Patent Box allows UK companies to apply a reduced 10% Corporation Tax rate on profits from patented inventions. To qualify, a company must pay Corporation Tax, profit from patents, own or exclusively license them, and have undertaken qualifying development. In 2022-2023, 1,600 companies claimed £1.5 billion in relief, with 61% from manufacturing, while other sectors had minimal participation.
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In this article, Trainee Patent Attorney, Emma Lyons, discusses supplementary protection certificates (SPCs) and how they help compensate for the loss of effective patent term caused by regulatory approval delays.
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This article discusses the Court of Appeal’s decision to overturn the High Court’s dismissal of Thatchers’ trade mark infringement claim against Aldi. The court ruled that Aldi’s packaging closely resembled Thatchers’ trade mark and was designed to benefit from its reputation, constituting trade mark infringement. The decision reinforces legal protections against ‘lookalike’ products.
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In this episode, Partners, Chris Mason, and David Walsh discuss their article on batteries recycling — a positive example of how development and innovation of new methods and processes can overcome significant material, chemical and physical challenges of recycling.
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In this article, Partner, Barbara Fleck, and Trainee Patent Attorney, Oliver Herd, discuss the importance of timing in patent protection for university-based research that has commercial potential. It considers how early communication between academics and their University Technology Transfer colleagues is key as instant publication methods such as the use of online preprint servers and social media can potentially jeopardise invention patentability.
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As an incentive for patent proprietors such as SMEs and universities to opt for the Unitary Patent, the new system has introduced the possibility of financial compensation for these proprietors in certain circumstances.
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The Supreme Court ruled that Sky’s applications for registration had been applied for partly in bad faith, and were liable to be invalidated for some of the goods and services. The first instance decision of Arnold LJ was upheld and the Court of Appeal judgment was overturned. The Supreme Court found that the trial judge was entitled to draw an inference from, inter alia, the width and size of the specification of goods and services that Sky’s application had been filed partly in bad faith.
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Appleyard Lees’ Senior Associate and Chartered Trade Mark Attorney, Beverley Robinson, recently acted for Play’n GO Marks Ltd (Play’n GO) in the successful opposition of four trade mark applications filed by Blueprint Technologies Ltd (Blueprint). Co-authored by Beverley, and Trainee Trade Mark Attorney, Lisa Thomson, in this article we explore the UK IPO decision to reject Blueprint’s four trade mark applications on the basis of a likelihood of indirect confusion with Play’n GO’s earlier trade mark ANKH OF ANUBIS.
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Written by Trainees for Trainees. Are you curious about a career in Intellectual Property (IP) but don’t know where to begin? Read on to discover how the Careers in Ideas mentoring scheme can help!
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