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Chapter CA75020

Document Cited authorities 1 Cited in Related
Vincent
Published date16 April 2016
Record NumberCA75020
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
CAA01/S464, CAA01/S483, CAA01/SCH3/PARA95 (3) and ICTA88/S533 (1)

A UK patent is a patent granted under the laws of the UK.

Patent rights are the right to do or authorise the doing of anything that would, but for that right, be an infringement of the patent.

Income from patents is:

  1. any royalty or other sum paid in respect of the user of a patent, and
  2. any balancing charge assessable under the capital allowance provisions, and
  3. any amounts assessable under ITTOIA/S587, S593, S594 or ICTA88/S524 CA75200 or ICTA88/S525 CA75220.

The commencement of a patent is the date from which the patent rights become effective. This is based on the date of acceptance of the complete specification of the patent by the Patent Office. It is not necessarily the same as the date on which letters patent are granted. It will usually be earlier.

Example After Georgio has invented his thermo nuclear pizza oven the Patent Office accepts the complete specification of the patent on 4 July 2003. This is the date from which the rights become effective but letters patent are not granted until 1 September 2003. The commencement of the patent is on 4 July 2003, the date of acceptance by the Patent Office, not 1 September 2003, the date on which the patent is granted.

The date on which foreign patent rights commence...

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