DLA Piper: The UK Patent Box

DLA Piper: The UK Patent Box

By Richard WoolichPaul Rutherford and Michael S. Lebovitz

Companies that are within the charge to UK corporation tax are eligible for the patent box regime. This includes UK resident companies and non-resident companies that trade in the UK through a UK permanent establishment.

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This information is intended as a general overview and discussion of the subjects dealt with. The information provided here was accurate as of the day it was posted; however, the law may have changed since that date. This information is not intended to be, and should not be used as, a substitute for taking legal advice in any specific situation. DLA Piper is not responsible for any actions taken or not taken on the basis of this information. Please refer to the full terms and conditions on our website. 

Copyright © 2012 DLA Piper. All rights reserved.

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