Policy paper
Corporation Tax: Patent Box - compliance with new international rules
This applies to UK companies which hold and exploit patents, or patent like rights, and which claim relief under the Patent Box.
Documents
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Details
This legislation will make changes to the design of the UK Patent Box to comply with a new international framework for preferential tax regimes for intellectual property set out by the Organisation for Economic Co-operation and Development (OECD).
Updates to this page
Published 9 December 2015