Patent box grandfathering ends on 30 June 2021. This means that all companies will need to prepare their patent box claims under the nexus regime from this date.
From 1 July 2021, all companies will be required to make patent box claims under the new Nexus regime, including companies that were grandfathered under the old patent box regime. The Nexus regime introduces a number of key changes that could have a
significant impact on the patent box benefits, potentially preventing some companies from claiming. Companies moving from the old grandfathered regime to Nexus will need
to assess the impact of these changes on their claim.
The flyer below provides more information on the changes and what you need to be doing now.
