UK HMRC has issued new guidelines providing Help with Patent Box computations — GfC9. The Purpose, scope, and background of the guidelines are as follows:
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Purpose, scope, and background
These guidelines do not represent any change in the law or HMRC policy. They are not designed to be used in isolation, or to create an end-to-end process for businesses to comply with the rules. You should read these guidelines alongside our customer guidance for the Patent Box and HMRC's technical …