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A taxing issue

Monday, January 9th, 2017 / no comments /

The UK Patent Box is a tax allowance that took effect from April 2013.  It enables companies to apply a lower rate of corporation tax to profits from patent products. Michael Ellis explores this tax policy and whether it encourages innovation.

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[This article was first published in the January 2014 issue of Chemistry & Industry (www.soci.org @sciupdate)]