CIRD270000 - Patent Box: calculation steps and examples: contents

1. CIRD270300

   Patent Box: patent pending calculations: Are my qualifying IP rights in the old or new regime: examples
2. CIRD270200

   Patent Box: patent pending calculation: Are my qualifying IP rights in the old or new regime?
3. CIRD271000

   Patent Box: patent pending calculation: Transitional provisions from the old regime
4. CIRD271600

   Patent Box: patent pending calculation: Products containing both old and new IP
5. CIRD271100

   Patent Box : transfer of trade
6. CIRD271500

   Patent Box: Considering streaming income requirement
7. CIRD272000

   Patent Box: Tracking and tracing R&D expenditure
8. CIRD272100

   Patent Box: nature of records to keep for tracking and tracing
9. CIRD272200

   Patent Box: when to start tracking and tracing R&D expenditure
10. CIRD273100

    Patent Box: small claims treatment for notional royalty appropriate percentage
11. CIRD273200

    Patent Box : small claims treatment for global streaming
12. CIRD274000

    Patent Box: R&D fraction: contents
13. CIRD275000

    Patent Box : Calculation Flowchart
14. CIRD275100

    Patent Box: Calculation steps preparation
15. CIRD275200

    Patent Box: Streaming calculation steps
16. CIRD275300

    Patent Box, examples of streaming calculations
17. CIRD275500

    Patent Box: using the Value Fraction in exceptional circumstances
18. CIRD276000

    Patent Box: Cost Sharing Arrangements (CSAs): contents
19. CIRD277000

    Patent Box: example of Patent Box calculation