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Patent Box special bulletin

key aspects of second consultation

Patent Box Special Bulletin

Background

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.

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Download  Patent Box Special Bulletin (PDF)

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