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Business Tax

Patent Box; An Underutilised but Highly Beneficial Tax Relief

The well-known R&D Tax Relief scheme has seen multiple changes year-on-year, whilst Corporation Tax and National Insurance Contributions continue to rise. However, one lesser known, but still lucrative, tax relief remains underutilised and that is, Patent Box, writes Cathy Kennedy, Associate Director at Sumer Northern Ireland. What is Patent Box? Introduced in 2013, Patent Box

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