R&D-heavy, IP-driven, cross-border.
Life sciences companies combine heavy research spend, valuable intellectual property and international structures — exactly the mix that draws tax scrutiny. We help biotech, medtech and pharma businesses claim what they’re due and structure IP and funding to hold up on both sides.
Sector snapshot
The quick read on where life-sciences businesses meet cross-border tax.
R&D relief is valuable and closely examined
Research spend can attract meaningful UK relief and US credits, but life-sciences claims are large and heavily scrutinised — qualifying work must be identified precisely and evidenced to withstand enquiry.
Where your IP sits drives your tax
Patents, licences and know-how are the core asset. Where that IP is held, and how it’s licensed between entities, shapes the group’s tax — and gets close attention from both authorities.
Funding and structure are entangled
Grants, investment and cross-border collaboration layer onto an already complex structure. Getting the entity setup and intercompany arrangements right early avoids costly restructuring later.
The cross-border friction in this sector
Three places research-led businesses most often trip over the two tax systems.
The services this sector leans on
R&D tax relief
Identify and evidence qualifying research so large claims stand up to scrutiny.
Transfer pricing & structuring
Price IP licences and intra-group R&D defensibly across the group.
UK & US market entry
Set up the right structure for an IP- and funding-heavy business.
Corporation tax (both sides)
Keep UK and US corporate tax consistent around reliefs and IP income.
What this sector asks first
Are our research costs eligible for R&D relief?
Often a substantial part is, but not automatically — the work must meet the definition of qualifying R&D. Given how closely large claims are examined, precise identification and documentation matter.
Does it matter where we hold our IP?
Yes — IP location affects where income is taxed and draws transfer-pricing scrutiny when licensed between entities. It’s a high-stakes, fact-specific decision we’d model and escalate before implementing.
Can you handle grants and cross-border collaboration?
We can advise on the tax and structuring around them. Funding, collaboration and IP interact, so we look at them together rather than in isolation — and flag anything needing partner or legal input.
Research-led and crossing borders?
A free consultation, no obligation. Tell us about your research, IP and structure and we’ll map the priorities — with a fixed price before any work begins.
