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Vol 21 No 11 Nov/Dec 2016

Book of the Month

Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

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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
    Subjects:
    Intellectual Property Law, Taxation
    Contents:
    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
    Losses
    Partnerships and cost sharing arrangements
    Anti-avoidance measures
    Example computations
    Appendices.