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Features and benefits of the Patent Box reforms

22 Apr 2015

Against a backdrop of strong international disapproval for what has been seen as an anti-competitive practice, Patent Box - the UK’s tax relief for intellectual property - is to be reformed.

Originally billed as part of the coalition government’s growth agenda, Patent Box was set up to reward UK-based companies for commercialising any patented technology or products with a generous 10% rate for those profits that can be shown to be down to those patented works.

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