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CIRD220150 | Patent Box: relevant IP profits: relevant IP income: sub contents

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

Contents23 entries

  1. CIRD220160Patent Box: relevant IP profits: relevant IP income: overview
  2. CIRD220170Patent Box: relevant IP profits: relevant IP income: head 1: sales income
  3. CIRD220180Patent Box: relevant IP profits: relevant IP income: head 1: sales income: packaging
  4. CIRD220190Patent Box: relevant IP profits: relevant IP income: head 1: sales income: examples
  5. CIRD220200Patent Box: relevant IP profits: relevant IP income: head 2: licence fees and royalties
  6. CIRD220210Patent Box: relevant IP profits: relevant IP income: head 2: licence fees and royalties: examples
  7. CIRD220220Patent Box: relevant IP profits: relevant IP income: head 3: proceeds of realisation
  8. CIRD220230Patent Box: relevant IP profits: relevant IP income: heads 4 and 5: infringement income, damages, insurance proceeds or other compensation
  9. CIRD220240Patent Box: relevant IP profits: relevant IP income: heads 4 and 5: infringement income, damages, insurance proceeds or other compensation: example
  10. CIRD220250Patent Box: relevant IP profits: relevant IP income: notional royalties: IP derived income
  11. CIRD220251 CTA10/s357BHA Patent Box: Notional Royalties: How to calculate the ‘appropriate percentage’
  12. CIRD220252Patent Box: relevant IP profits: relevant IP income: notional royalties: examples
  13. CIRD220255Patent Box: relevant IP profits: relevant IP income: notional royalties: leasing income
  14. CIRD220260Patent Box: relevant IP profits: relevant IP income: notional royalties: summary of calculations
  15. CIRD220270Patent Box: relevant IP profits: relevant IP income: notional royalties: transfer pricing principles: assumptions
  16. CIRD220280Patent Box: relevant IP profits: relevant IP income: excluded income
  17. CIRD220290Patent Box: relevant IP profits: relevant IP income: mixed sources of income
  18. CIRD220300Patent Box: relevant IP profits: relevant IP income: medical use claims
  19. CIRD220305Patent Box: relevant IP profits: relevant IP income: method and process patents
  20. CIRD220310Patent Box: relevant IP profits: relevant IP income: software: introduction
  21. CIRD220315Patent Box: relevant IP profits: relevant IP income: software: income earned
  22. CIRD220320Patent Box: relevant IP profits: relevant IP income: software: examples
  23. CIRD220325Patent Box: relevant IP profits: relevant IP income: patented software: further examples