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Recognising the role of Patent Box

Sara Brigden
Managing Director
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Angela Banerjee, Associate Director at ForrestBrown.

At ForrestBrown we’re passionate about the benefits of Patent Box. This makes it all the more frustrating when awareness of this potentially valuable tax relief remains stubbornly low – something Angela Banerjee explores in her latest blog on eight facts you need to know about Patent Box.

When Angela joined the ForrestBrown team as a senior tax manager just under two years ago, part of the package that attracted us was her Big Four experience helping clients claim Patent Box relief. Since then, Angela has been the driving force behind the development of our Patent Box service, raising its profile with new and existing clients. Her promotion to Associate Director is in large part due to the significant contribution she’s made in this area.

The Patent Box regime encourages companies to commercialise their intellectual property by providing a reduction in Corporation Tax on profits earned from patented innovations. Patent Box profits must be linked to R&D expenditure, meaning ForrestBrown can leverage our 10+ years of experience as the UK’s leading R&D tax relief adviser.

Drawing on our deep knowledge of R&D, we work with businesses to track and trace expenditure against relevant intellectual property (IP) income streams to calculate potential Patent Box benefits using the nexus fraction.

Patent Box will become an increasingly important element of the innovation toolkit as SMEs feel the impact of changes to R&D tax relief. With Angela spearheading our Patent Box service, ForrestBrown is well placed to help businesses explore this opportunity.