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Knowledge Development Box seminar slides

Peter Vale Peter Vale

The Knowledge Development Box came into effect on 1 January 2016 and provided for a new tax rate of 6.25% applicable to certain IP related income. It will be of interest to many groups carrying out R&D, in particular where either patents or copyright which relate to computer software is created as a result of the R&D activities.

Our Knowledge Development Box seminar looked at how the new relief works and the businesses or activities that qualify.