Streaming calculation for Patent Box General The Streaming Calculation is used for new entrants in to the Patent Box regime for accounting periods that commenced after 1 July 2016. It 
Read more
Standard calculation for Patent Box Introduction Under the Standard Calculation, we calculate the profits of the trade that are attributable to the Qualifying IP. Essentially, we calculate the percentage of 
Read more
Patent Box qualification Introduction Patent Box is an attractive relief for qualifying companies with qualifying IP. There are primarily two areas to consider: Does the IP qualify? Does the Company 
Read more
An overview of Patent Box Intro We will often be considering similar Companies to those that have, or are able to make, R&D claims. The two reliefs often come hand 
Read more
Patent Box – Signpost Overview of the Patent Box The Patent Box was designed to encourage the development, marketing and retention of innovative products within the UK economy. It provides 
Read more