Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 357CL
Companies eligible to elect for small claims treatment
Section 357CL provides a simplified method for calculating relevant IP profits under the Patent Box regime, available to companies whose qualifying residual profits are relatively small.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.