The Patent Box — Unlocking The Potential In UK R&D

Law360, New York (April 23, 2013, 12:03 PM EDT) -- This month saw the introduction of the “patent box” by the U.K. government, which is an initiative to drive down corporation tax for innovative and high-tech companies in the U.K. The regime is set to see a phased reduction of U.K. corporation tax on profits earned from patents and other related forms of intellectual property to as low as 10 percent with effect from April 2017.

The regime should be of interest to companies and multinationals with, or considering acquiring, significant U.K. research and development and...
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