The Patent Box makes the existence of a patent more attractive,
whatever the breadth of the patent's claim, so long as it
covers the product (or process or service). A company may wish to
optimise its strategies both for filing and prosecuting patent
applications and for patent and patent application abandonments
bearing in mind the tax savings available through the Patent
Box.
Introduction
The general aim of conventional patent strategy is to provide
sufficiently broad protection to prevent competitors from making
modifications to a product or process that negate the protection
afforded by the patent. For a patent to deliver Patent Box benefits
to a company there is no need to achieve broad protection; all that
is important is that the patent covers part or all of a product or
service, even a small part of a complex product.
