CIRD220150 - Patent Box: relevant IP profits: relevant IP income: sub contents

1. CIRD220160

   Relevant IP income: overview
2. CIRD220170

   Relevant IP income: head 1: sales income
3. CIRD220180

   Relevant IP income: head 1: sales income: packaging
4. CIRD220190

   Relevant IP income: head 1: sales income: examples
5. CIRD220200

   Relevant IP income: head 2: licence fees and royalties
6. CIRD220210

   Relevant IP income: head 2: licence fees and royalties: examples
7. CIRD220220

   Relevant IP income: head 3: proceeds of realisation
8. CIRD220230

   Relevant IP income: heads 4 and 5: infringement income, damages, insurance proceeds and other compensation
9. CIRD220240

   Relevant IP income: heads 4 and 5: infringement income, damages, insurance proceeds and other compensation: example
10. CIRD220250

    Relevant IP income: notional royalties: IP derived income
11. CIRD220251

    Patent Box: relevant IP profits: relevant IP income: notional royalties: how to calculate the 'appropriate percentage'
12. CIRD220252

    Patent Box: relevant IP profits: relevant IP income: notional royalties: examples
13. CIRD220255

    Relevant IP income: notional royalties: leasing income
14. CIRD220260

    Relevant IP income: notional royalties: summary of calculations
15. CIRD220270

    Relevant IP income: notional royalties: transfer pricing principles: assumptions
16. CIRD220280

    Relevant IP income: excluded income
17. CIRD220290

    Relevant IP income: mixed sources of income
18. CIRD220300

    Relevant IP income: medical use claims
19. CIRD220305

    Relevant IP income: method and process patents
20. CIRD220310

    Relevant IP income: software: introduction
21. CIRD220315

    Relevant IP income: software: income earned
22. CIRD220320

    Relevant IP income: software: examples
23. CIRD220325

    Relevant IP income: patented software: further examples