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LEGAL UPDATE

New rules for R&D Tax relief - what’s changing?

HMRC are introducing big changes to the rules for claiming Corporation Tax relief on their research and development (R&D) projects. If your company carries out R&D and plans to claim for R&D tax relief for SMEs or R&D Expenditure Credit, you’ll be affected by these changes.

UP & UPC

The UPC Sunrise Period has now started

The three-month Sunrise Period for the Unified Patent Court (UPC) began on March 1st and is currently in progress until May 31st 2023 with the UPC coming into effect on 1 June.