Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

Price: £225.00

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


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