The Patent Box - A ‘How To’ Guide
This introductory level virtual classroom session will explore the patent box. It will cover how to elect into the regime, qualifying companies/IP and how the relief is calculated together with practical examples.
What You Will Learn
This live and interactive session will cover the following:
- Form of relief
- Qualifying IP
- Qualifying companies
- Calculating patent box relief
- 2016 changes and discussion of the different ‘regimes’
- Streaming (inc R&D fraction)
- Illustrations of different scenarios (including both standard and streaming calculations)
- Patent box losses
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.