Patent Box

The 187th edition of our Active Practice Updates – Patent Box is available to download here. Areas covered in this edition include: Qualifying patents or IP What is IP income? Patents pending Six-step calculation Streaming Deadlines Prepare your accounting...

VAT and three-party transactions

The 186th edition of our Active Practice Updates – VAT and three-party transactions is available to download here. Areas covered in this edition include: The principal The customer Special rules for agents Hidden agents Undisclosed agents Informing the customer...