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Wildy’s Book News

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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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UK Public Holiday May 2017

Wildy's will be closed on Monday 1st May and will re-open on Tuesday 2nd May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 28th April will not be processed until Tuesday 2nd May. UK eBook orders will be processed as normal.

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The Patent Box

Publication abandoned lge

ISBN13: 9781908545602
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Publication Abandoned

The Patent Box is an important new tax incentive, introduced to encourage technical innovation in UK industry. The scheme allows UK companies to pay a lower rate of corporation tax (10%) on profits derived from patents.

This title, which will be published early in 2015, provides practitioners and students with a comprehensive and practical guide to the Patent Box rules.

Written both for experienced professionals and students, the book: < ul>

  • explains the legislation in plain language and with helpful commentary;
  • provides practical examples of situations where the relief could be available;
  • includes sample computations to show how the relief is calculated; and
  • places the scheme in context with the corporate tax system generally.

  • Publication abandoned lge
    Intellectual Property Law, Taxation
    Introduction and overview
    Qualifying companies
    Eligible intellectual property rights
    Categories of relevant income
    Election for the Patent Box
    Calculation of profits qualifying for relief
    Calculation of profits qualifying for relief – streaming
    The reduced tax rates
    Interaction with other tax legislation
    Partnerships and cost sharing arrangements
    Anti-avoidance measures
    Example computations