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Back to basics: the UK patent box regime

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The UK patent box regime enables companies to claim an effective 10% corporate tax rate on qualifying IP profits and is available for companies that make sales of patented products or use patented processes. The regime was introduced in 2013 and has been amended from 1 July 2016 to include a streaming requirement (where income and expenditure is streamed by each IP right) and adjust for an ‘R&D fraction’ (where in-house and outsourced R&D is tracked and traced against each IP right). Grandfathering provisions for the old regime end on 30 June 2021 and all businesses must now calculate the benefit using a streaming method.

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