Intellectual Property. Done right.

Patent Box reduces corporation tax on profits attributable to qualifying UK or European patents from 25% to 10%. To qualify you need a granted patent (not a pending application), the patent must be exploited commercially, and you must have been actively involved in developing it. We assess eligibility, calculate the qualifying profit stream, and make the election on your CT600.

Three accepted methodologies: cost (what it took to create), market (what comparable IP sells for), and income (the discounted future cash flow it generates). Income approaches typically produce the highest defensible valuations and are the standard for due diligence and balance sheet recognition. We use the method that fits the purpose - audit, fundraising, or sale.

Yes - and for many businesses (formulas, customer data, proprietary processes) trade secret protection is stronger than a patent because it does not expire and does not require public disclosure. Protection requires demonstrable steps: NDAs with everyone who sees the information, access controls, documented confidentiality policies, and a register of who has been exposed.

Holding IP in a separate company - often an IP holding company - and licensing it to trading entities can deliver Patent Box relief, ring-fence IP from operational risk, and simplify cross-border licensing. The transfer of pricing has to be at arm's length and properly documented to satisfy HMRC, which is where most DIY structures fall over.

Buyers and investors look for clean IP ownership chains (every contractor and employee has assigned their work to the company), registered trademarks for brand and product names, and properly documented licences for any third-party IP in the product. Gaps in any of these knock the valuation down or stall the deal. We run pre-deal IP audits to fix issues before they surface in due diligence.