Guy Dingley

Guy Dingley

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The UK Patent Box Regime: An Overview

The UK Patent Box regime aims to incentivise companies to retain and commercialise existing patents and to develop new innovative patented products. The regime allows companies to apply a lower rate of corporation tax to qualifying worldwide profits attributable to qualifying patents and other similar intellectual property (“IP”) rights. It forms part of the UK … Continue Reading

Key Considerations for European M&A in the Life Sciences Sector

Article originally published in PLC Life Sciences Handbook 2012 M&A in the life sciences sector has remained robust, driven by factors such as: „„ The need to replenish shrinking product pipelines. „„ The need to maintain revenues as patents on top-selling products expire. „„ The strategic diversification of business lines. „„ Expansion into emerging markets. … Continue Reading
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