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As previously reported on IPcopy, HM Treasury and HM Revenue and Customs are currently running a consultation on proposed changes to the UK Patent Box scheme. The consultation runs until this Friday (4 December 2015) and the consultation document, which includes some background on the existing Patent Box scheme, can be found here.
The main change proposed in the consultation is the use of R&D expenditure as a proxy for “substantial activities”. A so called “nexus fraction” will then be calculated in which a company’s own R&D expenditure on the IP in question plus any subcontracted R&D expenditure to an unrelated party (these figures together forming the “qualifying expenditure”) will be divided by the qualifying expenditure plus any R&D subcontracted to a related party plus acquisition costs.
Companies who have developed their own IP are likely to have a nexus fraction of close to “1” and so will essentially be unaffected by the revised rules. However, company’s which have acquired IP will see nexus fractions of <1 which will therefore reduce the income which qualifies for the new Patent Box.
Although the main change is the use of R&D expenditure as a proxy for substantial activities it is noted that the proposed changes will also have some other fairly noticeable effects, namely: (more…)
In today’s update we highlight an article relating to Supplementary Protection Certificates (SPCs) and the UPC and an article that discusses the interest of US applicants for unitary patent protection. We also have the most recent update from the UK’s UPC Taskforce. (more…)
Our final post covering the EPO’s recent roadshow for professional representatives around Europe is on the subject of added matter. The first article in this series looked at the rule 164 procedure and the second article covered early processing, PCT Direct and rule 71(3).
European patent applications, of course, should disclose the invention in a sufficiently clear and complete manner that the invention can be carried out by a skilled person. Applications should not be amended such that they contain subject matter that extends beyond the content of the application as filed. Extended added matter is both a ground for opposition under Art 100(c) and revocation under Art 138(1) EPC.
The EPO representative at the roadshow confirmed the general approach the Examiners take when assessing whether an amendment represents added matter. The practice at first instance is: (more…)
Hogan Lovells demonstrated its global reach by holding its annual UK patent conference in London as a joint session with its “Law in the Global Marketplace” conference in California. A presentation on the current status of the UPC was made from London, an update on US patent legislation was made from California, and a transatlantic panel session followed (chaired from London by a German). The session was interesting, and featured a variety of views leading to an open discussion. Highlights follow below. (more…)
At the last meeting of the Preparatory Committee, the 18th draft of the Rules of Procedure of the Unified Patent Court was adopted.
This 18th draft will, subject to some modifications when the court fees have been decided, form the final version of the Rules of Procedure.
HM Treasury and HM Revenue and Customs have jointly launched a consultation on proposed changes to the UK Patent Box scheme. The changes are being proposed in order to meet proposals developed by the Organisation for Economic Co-operation and Development (OECD) to harmonise preferential tax regimes that operate in G20 states.
The consultation runs until 4 December 2015 and sets out the Government’s preferred approach to the new international framework set out by the OECD. The consultation will affect UK business that hold/exploit patents.
Due to some slightly compressed deadlines arising from the OECD, the Government’s plan is to publish proposed legislation in December 2015 and then a response to the consultation in spring next year. The current patent box rules will apparently be modified by legislation in the 2016 Finance Bill.
The consultation document includes some background on the existing Patent Box scheme. The Patent Box, which of course is a tax initiative that seeks to make the UK competitive for high-tech companies, has apparently seen 639 companies taking part so far and receiving benefits that total £335 million. (more…)
In our post last week we highlighted a story we’d seen that the UKIPO would be responsible for the opt-out register during the sunrise period for the Unified Patent Court and that this register would be transferred to the Court’s registry when the court became active.
We’d not heard of this development before so we reached out to the UPC taskforce team at the UKIPO and asked them about the sunrise period, the opt-out register and the UKIPO’s involvement. (more…)
To invent means to produce or contrive something previously unknown by the use of ingenuity or imagination. An inventor is therefore someone who invents, someone who devises some new process, appliance, machine, or article. When a new product appears, the person who first thought of it, and who first defined what the product should be, is recognised as the inventor. While many people may be involved in building the product and bringing it to market, the innovator is the person who provided the original idea that helped to define and shape the product.
Inventive ideas can take many forms. They can be disruptive, transformative, radical, breakthrough, incremental or step improvement in nature. They can be product, service, process or business model related. (more…)
The EPO is currently running a roadshow for professional representatives around Europe covering changes to the Guidelines for Examination and other matters such as rule 164 EPC, “Doing business with the EPO electronically”, early entry into the European phase, effective use of procedural options, the rule 71(3) EPC procedure and Article 123(2) EPC.
Recently the roadshow made it to London and in this post we take a look at early processing, PCT Direct and rule 71(3) EPC. The first post in this series looked at the rule 164 procedure and some fee related changes. (more…)