The Technical Aspects of the UK Patent Box Rules

Journal

Author

Obuoforibo, B.R.

Country

United Kingdom

Published Date

4 September 2013

Issue

European Taxation 2013 (Volume 53), No. 10

DOI

https://doi.org/10.59403/1yqqssm

Document

Go to Tax Research Platform

In this article, the author explains the technical aspects of the new UK Patent Box rules applicable to profits arising on or after 1 April 2013.