Patent Box: new regime: how the new rules apply for Cost Sharing Arrangements (CSAs): contents
The principle of applying an R&D fraction to relevant profits is exactly the same within a cost sharing arrangement (CSA) as for all companies preparing a Patent Box computation under the new rules. However, identifying the R&D expenditure and acquisition costs particular to these Patent Box companies may be more difficult because of the various interactions within a CSA. These pages are designed to provide further information on what is required, and also show how they may be met in more complex CSAs.
CIRD276050Patent Box:new rules: how the new rules for CSAs apply to the Patent Box calculation
CIRD276100Patent Box: new regime: Interaction of 'pass through' costs and subcontracting R&D by a member of a CSA
CIRD276200Patent Box: new regime: CSA: examples of the Patent Box calculation for company members of cost sharing arrangement
CIRD276300Patent Box: new regime: CSA: identifying S1 and S2 in complex CSAs - a series of steps