Why the patent box may not attract investment to UK
This week long-awaited proposals for a patent box in the UK were released. But despite some optimism, fears remain that it is too narrow and complex to achieve its aims
The patent box, which will afford companies the chance to apply a 10% corporate tax rate to all profits derived from qualifying patents from April 2013, was among a series of draft legislation announced on Tuesday.
David Gauke, Exchequer Secretary...
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