Patent Box Pitfalls & How to Avoid Them - A Bitesized Guide
Introduction
Presented by expert speaker David O’Keefe, this short webinar will explore the key aspects of the patent box regime that can cause problems for the unwary.
What You Will Learn
This webinar will cover the following:
- Ownership of IP
- What does the company need to have?
- What is an ‘exclusive licence’?
- Elections
- Requirements
- Time limits
- What happens if company ownership changes?
- Development condition rules
- Meaning of ‘Group’
- Meaning of ‘Major Interest’
- Routine return issues
- R&D
- Audio Visual Expenditure Credit
- Marketing Asset Return
- Problems with Small Claims Treatment elections
- Impact of past decisions
- Income arising pre-grant of patent
- Losses
This webinar was recorded on 4th November 2024
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