09
Dec 10

Ireland: RIP Patent tax exemption

Tuesday’s Budget in Ireland confirmed the information in the Irish National Recovery Plan 2011 – 2014 that the exemption from tax for patents has been abolished, with effect from 24th November 2010 (the date of publication of the National Recovery Plan).

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07
Dec 10

UK: more on IP tax reform etc

Now back in the UK, and with a functioning computer again, I’ve been digging a little further into the other IP proposals in the HM Treasury Corporate Tax reform document, and looking at the review of the intangibles tax regime published by HMRC – see earlier post for the patent box proposals.

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02
Dec 10

UK: IFS dubious about patent box benefits

The IFS has released its comments on the consultation over the patent box. They have concerns that EU laws would mean that companies could benefit from the patent box without having associated real activity in the UK.