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Patent Box regime

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 4: Trading Company and Investment Company Computations under CTSA Electing for lower ‘patent box’ tax rate Qualifying conditions Calculating the relevant IP profits Small patent box profits elections Main steps for computing relevant IP profits ...

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