Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 13 APRIL 2012

IP Bulletin – March 2012

Charles Russell Speechlys LLP
Charles Russell Speechlys LLP
Contributor
Charles Russell Speechlys LLP

Charles Russell Speechlys LLP

Charles Russell Speechlys is an international law firm with a focus on private capital, at the...

View firm profile
Explore more from Charles Russell Speechlys LLP

A reduced 10 per cent rate of UK corporation tax for profits attributed to patents and similar types of intellectual property.

United KingdomIntellectual Property
Charles Russell'S Intellectual Property Group
Charles Russell'S Intellectual Property Group

PATENTS

The Patent Box

A reduced 10 per cent rate of UK corporation tax for profits attributed to patents and similar types of intellectual property.

It was confirmed in this year's UK Budget on 21 March 2012 that the so-called "Patent Box" (first announced in the UK Budget in November 2010) will be phased in over five years from 1 April 2013. Currently the mainstream corporation tax rate is 24 per cent (23 per cent from 1 April 2014). When the Patent Box regime comes fully into force, a reduced 10 per cent rate of UK corporation tax for profits attributed to patents and similar types of intellectual property will be payable.

Full details of the regime (including the precise nature of what will be regarded as "similar types of intellectual property") have yet to be announced.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

AI, Deepfakes And Image Rights: Does English Law Protect Your Face, Voice And Likeness?

Generative AI has created a legal vacuum where synthetic images and deepfakes can be created and shared without consent, yet English law offers no standalone "image right" to protect individuals. With celebrities like Lisa Riley and over 80 performers demanding reform, the question is whether the UK's patchwork of intellectual property, data protection, and common law protections can adequately address this rapidly evolving threat to personal autonomy and reputation.
United KingdomIntellectual Property
Mills & Reeve LLP
Mills & Reeve LLP
Article

The Sound Of Ownership: Why AI Voice Cloning Is Raising New IP Questions

As AI voice cloning technology becomes increasingly sophisticated and accessible, the Save Our Voices Now campaign calls for statutory rights allowing individuals to own and control their voice as intellectual property. This article examines whether existing UK law sufficiently protects one of our most personal and recognisable attributes, exploring copyright, trade marks, passing off, and the practical steps individuals and businesses can take.
United KingdomIntellectual Property
Ashfords LLP
Ashfords LLP
Article

High Court Clarifies The Limits Of Copyright Claims Against Online Marketplaces

The UK High Court has delivered a landmark ruling on online marketplace liability, dismissing Shein's copyright infringement claims against Temu and clarifying when platforms can be held responsible for third-party content. The judgment examines the boundaries of copyright ownership in complex supply chains and establishes important precedents for how marketplace operators should respond to infringement allegations.
United KingdomIntellectual Property
HGF Law
HGF Law
Article

Samsung Ordered To Pay The Swatch Group US$11.6 Million In Damages For Trade Mark Infringement

The High Court has awarded the Swatch Group US$11.6 million in negotiation damages against Samsung for trade mark infringements involving watch face apps on the Galaxy App store. Rejecting both parties' extreme valuations of US$170 million and US$301, the court established important principles for assessing damages when brand owners don't license their marks and no comparable market royalties exist.
United KingdomIntellectual Property
Mishcon de Reya LLP
Mishcon de Reya LLP
Article

UPC CoA Confirms Jurisdiction Over Pending European Patent Application

The UPC Court of Appeal has confirmed that the Unified Patent Court can exercise jurisdiction over European patent applications, provided they are granted before the defendant files their statement of defence. This landmark decision means patent holders may now be locked into the UPC system even before their patents are officially granted, fundamentally changing the strategic timing considerations for opting out of UPC jurisdiction.
United KingdomIntellectual Property
HGF Law
HGF Law
Article

What July 2026’s Bank Of England Decision Means For Private Capital Stakeholders

As widely anticipated, the Bank of England voted last week to hold Bank Rate at 3.75%. Whilst markets had expected the decision, it is noticeable that the Monetary Policy Committee (MPC) moved from a 7-2 decision, to a 6-3 one, with three members favouring a 0.25% increase. The move demonstrates the continued uncertainty around the UK’s inflationary environment, particularly in light of geopolitical tension, tariffs and trade disruption and political change, and their combined impact on global energy prices and the wider economic outlook.
United KingdomFinance and Banking
Charles Russell Speechlys LLP
Charles Russell Speechlys LLP
Article

Summer 2026 Update: Where Are We Are On The Government’s Roadmap To Commonhold?

The UK Government has announced plans to introduce a substantially amended Commonhold and Leasehold Reform Bill in Autumn 2026, incorporating recommendations from the Housing Select Committee that could accelerate major changes to residential property ownership. Key proposals include reducing ground rent caps from £250 to nil after just 20 years, mandating automatic conversion to commonhold after collective enfranchisement, and establishing an independent regulator for property managing agents with enf
United KingdomReal Estate and Construction
Charles Russell Speechlys LLP
Charles Russell Speechlys LLP