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Intellectual Property

Anne Fairpo identifies the various measures in the Budget relevant to Intellectual Property
Like most of the rest of the Budget the intellectual property measures come in bits and pieces with some anti-avoidance thrown in to maintain the quota.
R&D tax credits
In an almost throw-away comment the Chancellor noted that the Treasury plans to consult (possibly only on a limited scale) on measures to improve take-up of R&D tax credits by medium-sized companies; no further information has been given.
The consultation paper 'Working towards a new relationship' on reducing the administrative burden of the tax system on small businesses indicates that the Revenue has developed a new guide for small...

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