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The Patent Box is a new preferential tax regime that came into force on 1 April 2013.
Businesses should aim to pay the lowest rate of interest when borrowing from banks, as well as ensuring any financing is structured tax efficiently.
Winckworth Sherwood has announced that tax partner Simon Newsham has been elected to the London branch of the Chartered Institute of Taxation (CIOT).
Winckworth Sherwood has released the 2014 spring edition of its Budget Summary.