UK: tax and innovation

The Treasury has today announced that the Chancellor will provide a further update on tax and innovation in the Pre-Budget Report on Wednesday 9 December 2009, and released slides (link to 1.6Mb powerpoint presentation) from a presentation to a business-government forum in late October.

Note that the slides refer to the Budget promise to “set out [the Government's] assessment and proposed approach before the Pre-Budget Report.”  The promise appears rather unfulfilled, and the slides contain little new information, and no new information as to the Government’s thinking – there are odd hints with the note that patents represent only a small amount of IP (duh!), so that they are presumably thinking more along the lines of the Netherlands’ innovation box, rather than Belgium’s patent box.

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