Patent Box - How to Maximise the Benefits

    View Authors October 2012

    From 1 April 2013 the government is introducing a low tax regime applicable to a company’s profits derived from the commercial exploitation of inventions protected by certain types of patents.

    In this article we briefly set out the basic details of the new scheme and then provide some guidance as to the practical specific steps which a company can take to maximise the tax savings it makes under the new scheme.