PraxisUnico Response to Patent Box Consultation

We welcome the reference to sub-contracted R and D being included, however, we are concerned that the implication is that this may not always be the case (section 2.15 “Subcontracting of R&D work will not therefore necessarily prevent a group from meeting this requirement“). We would recommend that this is cast in a much more positive light in particular to ensure that all sub-contracted work to universities and public research establishments is included as evidence of active patent development.
Publication Date: 
Wednesday, September 7, 2011