The Patent Box regime is just around the corner. It may still feel as though 1 April 2013 is some way off but, as I have blogged before, there is a lot that companies need to do in order to be ready for the new regime. I was talking with the head of tax at one large company just the other day and he was telling me that he and his team have been preparing for some months now in order to be ready in time.
This will, I am sure, be a very valuable relief for many patent-owning businesses, I just hope that those businesses are ready take advantage of the benefits.
I have prepared a Patent Box briefing note for my clients, which is available to download.