Andrew Dowling, Partner at major European Intellectual Property practice, Haseltine Lake, who were closely involved closely involved with the HM Government’s consultation process, highlights the impact the Patent Box scheme changes could have on UK businesses when they come into effect in June 2016.
The UK Government has recently confirmed its commitment to retaining a Patent Box scheme, but has announced that the scheme will be changing from June 2016. Under the new Patent Box scheme, the tax benefit will be linked to the research and development (R&D) expenditure of the UK based company. This blog post sets out to explain the background to these changes and discuss what can be done now to mitigate its effect.
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