Chapter CA75010
| Published date | 16 April 2016 |
| Record Number | CA75010 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The word patent is not defined in the tax legislation. The legislation covers patents granted anywhere in the world except where it specifically refers to a UK patent.
A patent consists of rights conferred by letters patent to the exclusive use and benefits of a particular invention. It will last for a specified period. The period for which a patent lasts is often referred to as the term of the patent.
A patent is a form of protection for an inventor. A person who wants to use an invention that has been patented must acquire rights to use the patent or be granted a licence to use it...
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