Fiscale win legal victory for tax fairness for SMEs against HMRC!
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What income qualifies for the relief?

There are five types of income which can qualify for relief.

  • Sales of items which are either patented or incorporate components with IP rights
  • Licence and royalty income
  • Sales of IP rights
  • Damages received by the company in respect of an infringement, or alleged infringement of IP rights
  • Damages, insurance or compensation received by the company in respect of a loss of relevant income
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