Posts Tagged ‘Patents’

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On the 9th day of Christmas my Darling gave to me…

Thursday, December 10th, 2009

…tax savings for SME research and developers?

Yesterday, Alistair Darling announced that he intends to reduce corporation tax on income flowing from licensing of patents to 10%. 

His noble aim is to encourage research and development in the pharmaceutical and biotech industries. Great news for the SME you might have thought.

There is a downside though – the reduced rate only applies to income from April 2013, and it only affects patents granted after the legislation is passed (which may be in 2011) – so don’t break open the bubbly just yet.
 
Of slightly more immediate benefit to those who develop technology is the Government’s announcement (to be included in the Finance Bill 2010) to make it easier for SMEs to take advantage of research and development tax relief.

If the legislation is passed, SMEs will no longer have to demonstrate that any intellectual property deriving from the relevant research and development is owned by the company making the claim for relief. The enhanced relief (of up to 175% of qualifying expenditure) may well be more widely available as a result, so it’s a good time to check whether you qualify.

Mark Daniels

Posted by Mark Daniels
0121 237 3993
mdaniels@brownejacobson.com

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Somebody tell me whether computer software is patentable!

Tuesday, November 17th, 2009

For those of you keeping up to speed with the debate on whether computer programs are patentable in Europe, I had a recent insight from Lord Hoffman who was speaking at the Midlands Intellectual Property Society. Discussing what can and cannot be patented, Lord Hoffman grouped non-patentable inventions into those which of themselves have no practical application (including programs for computers) and those which essentially cover human behaviour (including business methods). This categorisation although not used in the legislation, is a helpful way of keeping a reality check when looking at what is becoming an increasingly dense area of debate. 

Does your invention have a practical application?  If so, it may be patentable, even if it incorporates a computer program. We’re hoping the Enlarged Board of Appeal at the European Patent Office will shed some further light on the subject, but Lord Hoffman agrees that the EPO may not even have jurisdiction to answer the relevant questions which have been asked of it. Life’s never easy.

Mark Daniels

Posted by Mark Daniels
0121 237 3993
mdaniels@brownejacobson.com

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A declaration of war between Nokia and Apple

Friday, October 23rd, 2009

This appears to be nothing short of a declaration of war between Nokia and Apple which potentially paves the way for extensive and prolonged litigation.

The action filed in Delaware, USA, seeks compensation for infringement of 10 “essential” patents that it argues are “fundamental to making devices which are compatible with one or more of the GSM, UMTS and wireless LAN standards”. This has parallels with previous legal disputes, in particular between Nokia and Qualcomm. That litigation focussed principally upon the extent to which certain patents were in fact essential. Here, the battle ground may be more upon whether Nokia’s patents are infringed and of course whether they are valid.

Nokia’s press release suggests that the litigation was preceded by a period of negotiation between the companies. Its decision to get heavy may therefore be an attempt to put commercial pressure on Apple in those negotiations.

The more interesting long-term issue is whether other holders of essential patents will follow suit and bring claims against Apple.

Nick McDonald

Posted by Nick McDonald
0115 976 6198
nmcdonald@brownejacobson.com

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