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Employment Appeal Tribunal Judgment of Judge Tayler on 23 January 2024.
Information on the number of companies claiming relief under the UK Patent Box and its associated cost to the Exchequer.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
HMRC seeks views on how to legislate the new framework covering tax reliefs for profits from patents and other similar intellectual property.
Background information and quality report for statistics relating to the Patent Box relief.
This applies to UK companies which hold and exploit patents, or patent like rights, and which claim relief under the Patent Box.
Information on the number of companies claiming relief under the UK Patent Box and its associated cost to the Exchequer up to 2018 to 2019 and partial figures for 2019 to 2020.
Find out about eligibility and requirements for the small wildlife box item.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Information on the number of companies elected into the UK Patent Box and its associated cost to the Exchequer
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