The patent box and CFC roadshow
New rules. The long awaited new rules for “controlled foreign companies”, i.e. those with overseas investors with significant shareholdings, will be in force from January 2013. The Taxman is providing face-to-face guidance on these through a series of free seminars which will also cover the much heralded special tax regime for companies with income derived from patents.
Small company focus. The Taxman says his seminars will be aimed mainly at small companies and their advisors. You can find the dates and locations of these on HMRC’s website (see The next step).
For a weblink to HMRC’s website, visit http://tax.indicator.co.uk (TX 12.22.09).