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.
264 Banbury Road Summertown, Oxford OX2 7DY
+44(0)1865 292 200
Peter O’Connell
Partner
Peter Jones
Sarah Gardener
Steve Neal
Leigh Smith
Nik Ioannidis
Samantha Daniels