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patent_box_response.pdf

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<p><p>This is a response to the UK Government's consultation on the introduction and implementation of a Patent Box - HMT and HMRC, <a href="http://www.hm-treasury.gov.uk/d/consult_patent_box.pdf">Consultation on the Patent Box</a>, June 2011.</p><p>We discuss some of the design principles for a UK Patent Box as set out in the consultation document with reference to the stated aims of the policy and the principles that a good tax system should not be unduly complex or unnecessarily distort decisions.</p></p>

Authors

Rachel Cassidy
Rachel Griffith

CPP Co-Director, IFS Research Director

Rachel is Research Director and Professor at the University of Manchester. She was made a Dame for services to economic policy and education in 2021.

Helen Miller
Helen Miller

Deputy Director

Helen is Deputy Director of the IFS and Head of the Tax sector.

Report details

Publisher
IFS

Suggested citation

Griffith, R and Miller, H. (2012). Consultation on the UK Patent Box proposal: a response. London: IFS. Available at: https://ifs.org.uk/publications/consultation-uk-patent-box-proposal-response (accessed: 25 April 2024).

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