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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
22 July 2025 - See all updates
  1. Back to contents
  2. CIRD200000
  3. CIRD250000

CIRD250110 - Patent Box: anti-avoidance: Licences conferring exclusive rights

CTA10/S357F

Please refer to the guidance at CIRD210130.

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