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  • UK companies still overpaying corporation tax

    16 February 2021

    Data1 recently released by HMRC indicates that relief claimed under the Patent Box scheme in the 2018-2019 fiscal year increased by only 2.6% from the previous year, suggesting that companies are still missing out on huge savings in corporation tax. What is the Patent Box scheme? The Patent Box enables companies who have patented their […]

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  • Sufficiency and chocolate teapots: Illumina v MGI

    9 February 2021

    Last June saw the UK Supreme Court in Regeneron v Kymab overturn a decision from the Court of Appeal on sufficiency. They raised the bar to require that the disclosure of a patent supports substantially every embodiment of the claims (for our previous report of this case, see here). We have now seen the first […]

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