PATENT-BOX

Mark Bevington (ADE Tax) highlights the ‘traps’ on the operation of the pillar two model rules which might generate a tax charge when none was expected.

OECD commentary on the pillar two model rules and the responses to the pillar one public consultations are among the recent developments examined by Tim Sarson (KPMG). 

All companies claiming patent box relief are subject to the new nexus regime from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.

Clare Anderson (Smith & Williamson) explains how the regime works and the process of claiming.

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

 

Most companies wishing to take advantage of the new patent box regime coming into effect on 1 July will be well advised to act now. Claire Hooper (EY) explains why, and reviews the challenges of the new regime.

 

Mark Middleditch (Allen & Overy) reports the latest tax developments that matter, including a consultation on a fixed ratio rule; patent box reform; country by country reporting; and the special corporation tax rate applying to payments of restitution interest made by HMRC.