Field Fisher Waterhouse's Introduction to the Patent Box

The UK Patent Box

• What is the UK Patent Box?
• Qualifying IP Rights
• Exclusive licences
• Qualifying Companies
• Exclusive Licences
• The active ownership condition
• Relevant IP Profits
• The proportionate method
• The streaming method
• Relevant IP Losses
• Anti-avoidance 

To view the presentation please download our PDF here >