Policy paper

Corporation Tax: Patent Box - cost sharing arrangements

This tax information and impact note adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016.

Documents

Details

The measure adds specific provisions to the revised UK Patent Box rules introduced in Finance Act 2016, covering the case where R&D is undertaken collaboratively by two or more companies under a ‘cost sharing arrangement’.

Updates to this page

Published 5 December 2016

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