The Death of the UK Patent Box regime? – All is not lost!

John Moore, December 4th, 2014

You may have read recently about the abolition of the UK Patent Box regime following moves to restrict preferential intellectual […]

Changes to the R&D tax reliefs – Autumn Statement 2014 Update

John Moore, December 4th, 2014

In the autumn statement on 3 December the Chancellor announced yet more changes to the R&D tax relief schemes designed […]

SME payable tax credit to be increased – 2014 Budget announcement

John Moore, March 19th, 2014

In a further measure to provide SMEs with incentives to invest in R&D the Chancellor today announced an increase in […]

The Patent Box – Harmful competition? – Status update

John Moore, December 20th, 2013

Background This is an update on the progress to date on this issue further to our article dated 20 November on […]

The Patent Box – Harmful competition?

John Moore, November 20th, 2013

Background There have been reports in the media that, following a leaked report drafted for the EU Code of Conduct […]

Above the line R&D Tax credits – Finance Bill update

John Moore, March 28th, 2013

The Finance (No.2) Bill was published on 28 March 2013. This legislation, which will pass through the legislative process, will […]

Above the line R&D Tax credits – Budget update

John Moore, March 20th, 2013

We have previously set out our analysis of the way in which the draft legislation for the R&D expenditure credits […]

Above the line R&D Tax Credits – Draft legislation published

John Moore, December 13th, 2012

Following the consultation process, which we commented on in detail in our article on 29 March 2012, the Government have now […]

R&D tax news – Improvements contained in recent changes to R&D tax relief legislation – An Update

John Moore, September 27th, 2012

As we previously reported, in our article written at the time of the release of the draft legislation at the […]

Boxing Clever? The Patent Box – Tax Relief for Intellectual Property Income – An update

John Moore, September 11th, 2012

The new Patent Box regime offers qualifying companies the opportunity to reduce their corporation tax bill. However optimising your benefit […]