Qualifying for the 13.6% rate of corporation tax under the patent box

Qualifying for the 13.6% rate of corporation tax under the patent box

For profits within the Patent box the rate of corporation tax is currently just 13.6%. In this article we look at how the scheme applies, how to qualify for this tax relief and what pitfalls to avoid. ... (to read the remainder of this article, please log in below.)

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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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