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Impact of the pre-budget report on the technology sector

 

If you are writing on the impact of today's Pre-Budget Report announcements on the technology sector please consider the comments of Neil Pamplin, Director in the Technology Group at Grant Thornton.

"We welcome the introduction of a Patent Box regime which includes a corporate tax rate of 10% applicable to income derived from patents. This will provide a real boost to innovative technology businesses."

"There is a welcome relaxation in the requirement for Small and Medium Enterprises to own the Intellectual Property derived from Research & Development (R&D) for enhanced relief purposes. This will continue to ensure that R&D relief will remain a valuable incentive to business.

"It is also pleasing to see that there were no further limitations to the application of Enterprise Investment Scheme or Venture Capital Trusts. But it is disappointing to see a suggestion in the accompanying Pre-Budget Report notes to refine the definition of qualifying businesses which would direct schemes at high risk businesses, which seems like an unnecessary further addition."

For further information, please contact:

For further information, please contact: Lisa Ritchie, Grant Thornton Press Office: 020 7728 2208 or email: lisa.ritchie@gtuk.com