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Patent Box special bulletin

key aspects of second consultation

Patent Box Special Bulletin


One of the key themes of Budget 2011 was encouraging innovation, and a critical part of this initiative is the introduction of a UK Patent Box from April 2013. The Patent Box will tax the worldwide profits attributable to patents at 10%, rather than the 24% corporate tax rate that will then be in force. The Treasury has costed the relief at £1bn per year.

On 10 June 2011, the Government published its second consultation document on Patent Box. This special bulletin sets out the key measures found within the document.


Download  Patent Box Special Bulletin (PDF)

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