More on the patent box and the 10% rate of corporation tax from 2013

More on the patent box and the 10% rate of corporation tax from 2013

From 1 April 2013, companies will be able to elect for a reduced rate of UK corporation tax to apply to profits from qualifying patents. The reduced rate is 10%, which will be phased in gradually ove ... (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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