3
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Patent box: overview An overview of the "patent box", the optional 10% UK corporation tax rate for profits attributable to patents and similar intellectual property. | Practice note: overview | Maintained |
| 2 | Intangible property: tax The rules in Part 8 of the Corporation Tax Act 2009 apply to a company's intangible assets. This practice note considers those rules, and how they affect a company's liability to corporation tax. | Practice notes | Maintained |
| 3 | Tax legislation tracker: intellectual property A document tracking the development of certain notable pieces of proposed new legislation relating to intellectual property taxation. | Practice notes | Maintained |