Policy paper

Corporation Tax: Patent Box - cost sharing arrangements

This tax information and impact note adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016.

• From: HM Revenue & Customs
• Published: 5 December 2016

Documents

Corporation Tax: Patent Box - cost sharing arrangements

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The measure adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016, covering the case where R&D is undertaken collaboratively by two or more companies under a ‘cost sharing arrangement’.