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Royalty Receipts

The UK government continues to encourage investment in innovation. Regardless of government interventions, UK businesses will continue to undertake research and development in order to grow their business. The IP created by some businesses, as a result of research and…

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A source of interest

Under UK domestic law there is a general rule that companies paying interest are required to deduct withholding tax (WHT) at the rate of 20%. There are many exceptions, one of which is when the interest does not arise in…

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