1
Type
Speaker
CPD Hours Level
Seminar 3 IntermediateInformation
Accreditation Information
SRA Competency B
'Excellent - very clear and interesting speaker'
Alex Brown, Venner Shipley

Introduction

The UK patent box which came into effect in April 2013, will provide some tax relief for companies that have income connected with patents.

This is not just royalties, but also income from sale of products that are protected by patents, or products that include elements protected by patents. It will also apply to income from products and services that involve patented processes.

This course will look at the details of the relief, including the calculation issues that may arise, with a particular focus on planning points and potential traps.

What You Will Learn

This course will cover the following topics:

  • Overview: what is the patent box
    • When does it come into force
    • Electing into the regime
    • Who can claim the patent box relief
    • Ownership
    • Exclusive licences
    • Development requirements
    • Group company points
  • What patents and other IP qualify for relief
    • UK patents
    • European patents
    • Other IP
  • How the relief is calculated
    • The standard calculation
    • The streaming calculation
    • Treatment of patent box losses
    • Phasing in the relief
  • Impact of the relief on the corporation tax calculation
  • Planning points
  • The future of patent boxes, post-BEPS

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Seminar | 15.05.2017

Bristol | 9:30am - 12:45pm


All You Need to Know About the UK Patent Box

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May
15
2017
Bristol
9:30am - 12:45pm
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Seminar | 16.05.2017

Manchester | 9:30am - 12:45pm


All You Need to Know About the UK Patent Box

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May
16
2017
Manchester
9:30am - 12:45pm
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Seminar | 22.05.2017

Cambridge | 9:30am - 12:45pm


All You Need to Know About the UK Patent Box

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May
22
2017
Cambridge
9:30am - 12:45pm
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Seminar | 19.06.2017

London | 9:30am - 12:45pm


All You Need to Know About the UK Patent Box

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Jun
19
2017
London
9:30am - 12:45pm
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Seminar | 28.06.2017

Birmingham | 9:30am - 12:45pm


All You Need to Know About the UK Patent Box

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Jun
28
2017
Birmingham
9:30am - 12:45pm
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Seminar | 01.11.2017

Leeds | 9:30am - 12:45pm


All You Need to Know About the UK Patent Box

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Nov
1
2017
Leeds
9:30am - 12:45pm
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Prices (ex VAT)
Smart
Plan Information
£108
Season
Ticket Information
£120
Standard
£240
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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