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The Innovation Handbook, 3rd Edition
book

The Innovation Handbook, 3rd Edition

by Adam Jolly
July 2013
Intermediate to advanced
360 pages
9h 1m
English
Kogan Page
Content preview from The Innovation Handbook, 3rd Edition

13.6

The Patent Box

Rates of returns on innovations in technology are set to improve under a new incentive. Patrick King at MHA MacIntyre Hudson explains how it works

The UK’s Patent Box regime finally came into force on 1 April 2013, after lengthy consultations with interested parties, and is of potentially huge importance to any innovative company.

The purpose of this chapter is not to explain all the complexities and intricacies of the legislation (there are many), but rather to explain why it has been introduced, what its benefits are, how a company might qualify and some of the main areas for consideration both practically and from a planning perspective.

1. The background

The UK has had a steadily more advantageous regime for R&D expenditure ...

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Publisher Resources

ISBN: 9780749465339