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Legal Update

10 things that those looking to the UK as a location for RD and commercialisation should know about the Patent Box proposal

February 2012
Mayer Brown Legal Update
On 6 December 2011, the UK Government released draft legislation detailing its proposal to introduce from 1 April 2013 an optional preferential regime providing for a reduced 10% UK corporation tax rate for profits arising from patents (and other limited forms of qualifying IP, such as rights pertaining to the regulatory data protection granted to new pharmaceuticals and agrochemical products and plant variety rights).

Authors

  • Sandy Bhogal
    T +44 20 3130 3645
  • Ben Fryer
    Associate
    T +44 20 3130 3552

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