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Jan 30, 2025 | 
mondaq.com | Jimmy Nicholls |Martin Jackson |John Hornby
JA J A Kemp LLP More J A Kemp is a leading firm of European Patent and Trade Mark Attorneys. We combine independent thinking with collective excellence in all that we do. The technical and legal knowledge that we apply to the protection of our clients’ patents is outstanding in its breadth and depth. With around 100 science and technology graduates in the firm, including 50 PhDs, no area of science or technology is outside our scope.
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Aug 13, 2024 | 
redhat.com | Martin Jackson
Automation has enabled and empowered a generational shift in the technology industry, and has delivered more reliable, dynamic systems with faster change rates than were previously thought possible. At the same time, these change rates pose new challenges for keeping track of assets and states.
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Nov 7, 2023 | 
mondaq.com | Martin Jackson
The Patent Box makes the existence of a patent more attractive,
whatever the breadth of the patent's claim, so long as it
covers the product (or process or service). A company may wish to
optimise its strategies both for filing and prosecuting patent
applications and for patent and patent application abandonments
bearing in mind the tax savings available through the Patent
Box.
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Nov 3, 2023 | 
mondaq.com | Martin Jackson
We discuss here issues relating to which income streams can
qualify for the Patent Box. The Patent Box legislation defines what
income streams count as relevant IP income. The
calculation of relevant IP income is used in determining
an amount deductable from the profits of the trade for the
calculation of UK Corporation Tax liability.
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Nov 3, 2023 | 
mondaq.com | Martin Jackson
A company must elect in to the Patent Box regime in order to
take advantage of the reduction in payable UK Corporation Tax. For
some companies there may be advantages in delaying entry into the
Patent Box. This Briefing looks at this issue.
A company may elect in to the Patent Box regime for profits
earned in a particular accounting period within two years of the
end of that period. If a company elects in to the regime all of its
trade will be subject to the Patent Box.
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Oct 31, 2023 | 
lexology.com | Martin Jackson
A company must elect in to the Patent Box regime in order to take advantage of the reduction in payable UK Corporation Tax. For some companies there may be advantages in delaying entry into the Patent Box. This Briefing looks at this issue. Electing InA company may elect in to the Patent Box regime for profits earned in a particular accounting period within two years of the end of that period. If a company elects in to the regime all of its trade will be subject to the Patent Box.
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Oct 31, 2023 | 
lexology.com | Martin Jackson
We discuss here issues relating to which income streams can qualify for the Patent Box. The Patent Box legislation defines what income streams count as relevant IP income. The calculation of relevant IP income is used in determining an amount deductable from the profits of the trade for the calculation of UK Corporation Tax liability.
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Oct 31, 2023 | 
lexology.com | Martin Jackson
In order to benefit from the Patent Box, the beneficiary must be a qualifying company as defined in the legislation. We discuss here the requirements of a qualifying company. Qualifying CompanyThe Patent Box is relevant to UK companies who pay or will in the future pay UK Corporation Tax. A qualifying company must hold or have held, during the relevant accounting period, either qualifying IP rights or an exclusive licence to qualifying IP rights.
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Oct 11, 2023 | 
mondaq.com | Patrick Campbell |Andrew Clark |Martin Jackson |Graham Lewis
After your patent application has been filed at one (or more) of
the many Patent Offices around the world, it will be processed by
that Patent Office. This is known as the patent
"prosecution" process.
This Briefing provides an overview of what to expect. However
there are many local differences to take into account. The law and
practice that govern the details of the procedures followed by the
Patent Office vary widely from country to country.
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Sep 15, 2023 | 
mondaq.com | James Cracknell |Martin Jackson
In the UK, marking patented products as patented is not
compulsory. However, there are several benefits to marking products
as patented and both guidance from the UK Intellectual Property
Office, and UK law, effectively encourage this practice. However it
is important for patentees considering marking their products as
patented to ensure that this is done correctly because failure to
do so can potentially lead to adverse consequences.
