HMRC has published a guide to the new Patent Box on its website. Leaving aside the issue that it doesn’t really provide much in the way of useful guidance, I wonder why they didn’t bother to make the links work properly?
All of the “Read about…” links (bar one) take you to the front page of HMRC’s Technical Note on the Patent Box, published at the time of the Finance Bill. Wouldn’t it have been better to have linked to the relevant section? Certainly more useful to someone trying to decide whether they can claim.
Let’s hope the full guidance, when it arrives, is more informative.