Why is the take-up of Patent Box tax relief still so low?

Patent Box tax relief was phased in from 2013 with the full scheme in place by 2017, offering a reduced rate of corporate tax on all profits made from patents. In fact, it offers a near halving of the rate of corporation tax paid on intellectual property (IP) related profits to just 10 per cent. … Continue reading Why is the take-up of Patent Box tax relief still so low?