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Publication

Field Fisher Waterhouse's Introduction to the Patent Box

Derek Hill
26/03/2013

Locations

United Kingdom

Fieldfisher's Introduction to the Patent Box

The UK Patent Box

  • What is the UK Patent Box?
  • Qualifying IP Rights
    • Exclusive licences
  • Qualifying Companies
    • Exclusive Licences
    • The active ownership condition
  • Relevant IP Profits
    • The proportionate method
    • The streaming method
  • Relevant IP Losses
  • Anti-avoidance 

To view the presentation please download our PDF here >