New EU design legislation, which came into force on 8 December 2024, will shortly start coming into effect. The legislation aims to modernise the EU design system, increase accessibility and strengthen EU design rights, reinforcing the value in design protection.
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Part 5 of our Patent Box article series discusses the Patent Box tax relief, specifically addressing the possibility of backdating claims, retrospective Patent Box claims, and how to calculate the Patent Box deduction for accounting periods from 1 April 2023, using an example to demonstrate how the tax reduction works.
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In part 4 of our Patent Box article series, we discuss the Patent Box tax relief in the UK, detailing the eligibility criteria for companies to reduce their Corporation Tax on profits from patented inventions.
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On 28 February 2025, the Court of Appeal (“CoA”) handed down its judgment as part of the ongoing Lenovo v Ericsson SEP/FRAND dispute, reversing the decision of the Patents Court and siding with Lenovo.
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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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