Corporate Tax Minimisation 13th January 2016 Super Tax Reliefs: Claim both patent box and R&D relief? The answer to this question is yes and the combination of the two reliefs can be very valuable! We have a number of clients who are undertaking ongoing research and have already registered a patent on their earlier research. They are able to receive the 130% notional uplift on the allowable costs of the research and development to set against their corporation tax liability and also pay the reduced corporation tax rate of 10% on the “super profits” arising from the sale of items incorporating the patented item. If you would like more information on either of the reliefs or the interaction of the reliefs please let us know.