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How Patent Box legislation can help businesses

Corporation tax rates for large companies are coming down to match the 20 per cent rate for profits under £300,000. However, the new Patent Box legislation could allow your company to claim an even lower rate, 10 per cent, if those profits are generated from the use of patents.

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Pensions Auto Enrolment

From October 2012 the largest employers will have to comply with Pensions Auto Enrolment. Employers will have to identify eligible jobholders and advise them of the employer’s obligations under the legislation. The staging date for those with more modest workforces may be some years off. Staging dates for all employers can be found by visiting the link below.

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