The Patent Box is an important tax relief designed to encourage companies to develop and commercialise patents and other qualifying intellectual property (IP) within the UK.
Trustees and Directors beware! – a new Mandatory Registration Requirement under Automatic Exchange Of Information has been introduced with a deadline of 31st December 2025 and a potential penalty for late registration of up to £1,000.
Virginia Mariscal-Rios, Corporate Tax Manager, and Will Sweeney, Associate Director for Corporate Tax, at Shaw Gibbs, take a closer look at the form used to notify and initiate R&D claims, while providing essential information.
Martin and Company Old Halls Barn, Brows Farm Business Park, Farnham Road, Liss GU33 6JG
+44(0)1483 450 518
Harriet Sergeant
Partner