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UK government plans a patent box regime

UK government plans for a ‘patent box’ regime has a number of distinct tax advantages for energy sector firms

In less than a year, the UK government is due to introduce a “patent box” regime to encourage companies with high-tech assets to locate their base in the UK. This is a significant and important move that offers substantial tax benefits to qualifying companies and, given the short time frame until implementation, now is the time to start considering how this proposed patent box regime could offer firms ways of gaining more value from their patent assets. The patent box regime is relevant to companies earning profits from UK or European patents, provided that they themselves have originated or developed the technology. As oil and gas companies oft

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