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Contents

Official guidance
Company Taxation Manual

CTM41350 · Particular bodies: Pharmaceutical cases

  • CTM41355 · Background
  • CTM41360 · Definition
  • CTM41375 · Pharmaceutical specialist offices within Mid-sized Business
  • CTM41370 · Transfer arrangements
  • CTM41380 · Interaction with Small Company Enterprise Centres (SCECs)
  • CTM41385 · Contact Point
  1. Particular bodies: Pharmaceutical cases: Contents
  2. Particular bodies: Pharmaceutical cases: Definition

CTM41360 | Particular bodies: Pharmaceutical cases: Definition

From HM Revenue & Customs · Company Taxation Manual

A working definition of a pharmaceutical (“pharma”) case is set out below:

Included

  • Any manufacturer or developer of human or veterinary medicines (whether or not prescription only), or materials used in medical diagnostics

  • Any manufacturer of drug delivery systems or of aids to surgery or other medical interventions

  • Any distributor connected to a pharmaceutical manufacturer

  • Any contract research organisation (CRO), or contract manufacturer, working to the pharmaceutical industry

  • ‘Virtual pharmas’, that is companies which acquire or develop medicines but use other organisations for some or all of the R&D, manufacturing or marketing.

  • Biotechnology or life science companies.

Excluded

  • Retail pharmacists.

  • Wholesalers and distributors of drugs which

    • acquire no proprietary interest in the products they sell, and

    • are not part of a group which includes a pharmaceutical manufacturer (whether in the UK or abroad).

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