UK Patent Box cont...

Following on from our comments earlier in the year here, readers will be pleased to know that the second round of the UK Government's Patent Box proposal included SPCs as well as patent protection within its scope. The second round consultation has just ended (text here) and the next step is for draft legislation to be prepared.

"Patent box" tax incentives and SPCs in the UK

I've been reviewing the UK government's proposed "patent box" tax incentive this week (click here) with my tax colleagues and have found no mention of SPCs at all.

I am sure UK pharma and biotech have not overlooked the issue and would imagine that responses to the proposal, due this month, will pick this point up, but I am curious to know how SPCs are treated in other jurisdictions with patent box tax incentives...Belgium and the Netherlands to name two. All information gratefully received!