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Harmful tax practice?

21 September 2016

Last week HMRC and the Office of National Statistics released statistics on the uptake of Patent Box, a tax relief designed to encourage companies to locate high-value jobs, associated with the development, manufacture and exploitation of patents, in the UK. Despite the fact that this was one of the tax breaks singled out by the EU as being a potentially harmful tax practice, the new numbers appear to show the policy has worked as intended.

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