Our coverage on the Patent Box focuses on the tax relief framework, compliance requirements, and policy reforms surrounding the UK’s incentive for companies to commercialise intellectual property. Accountancy Today reports on HMRC guidance, legislative updates, and tribunal decisions that shape the way businesses apply reduced corporation tax rates to profits derived from patented inventions. We analyse the role of accountants in advising clients on eligibility, structuring claims, and integrating Patent Box with R&D tax relief. Our editorial also explores the impact of the regime on innovation-led sectors such as technology, life sciences, and manufacturing. This coverage provides accountants, tax advisers, and corporate finance professionals with authoritative insights into one of the UK’s most significant IP-related tax incentives.