
A guide to the Patent Box and how to qualify
Learn if your business qualifies for Patent Box relief and how you can claim it.

Gemma is a Chartered Accountant (FCA) and Chartered Tax Adviser (CTA) specialising in corporate tax. Before joining Price Bailey in 2017 as a Tax Manager, Gemma began her career in 2006 as a graduate in Audit, before progressing to specialise in tax. With nearly 20 years of industry experience, Gemma has progressed from Manager to Senior Manager and Director within just 4 years at Price Bailey. In April 2023, Gemma was appointed as a Tax Partner.
Gemma’s specialisms lie in R&D and Patent Box claims, and she is a member of HMRC’s R&D Communication Forum. Within the Tax team at Price Bailey, Gemma predominantly advises companies and charities on corporate reorganisations, share sales and acquisitions, succession planning and property transactions, as well as ad hoc tax queries.
Alongside her involvement in Price Bailey’s Charity Committee and supporting our Charity of the Year, Samaritans, Gemma is also a Trustee and Director of Power2Inspire, a charity which encourages inclusion through sport. More about Gemma.
Gemma has been invaluable in producing articles for the Price Bailey website, particularly advising on R&D tax relief; including legislation changes, practical considerations for companies making an R&D claim and HMRC enquiries. Gemma has also contributed articles on Gift Aid repayment claims for charities, the Patent Box regime and tax obligations for large companies.
In February 2022, Gemma was featured in Tax Adviser magazine as a CIOT member discussing her career, qualifications and advice for others considering the CTA qualification. Gemma has also commented on capital allowances which featured in the Cambridge Independent in 2021.
In November 2022, Gemma contributed to Price Bailey’s round table speaker events with clients and referrers to share her expertise on ESG. She is also involved in a series of pre-election seminars aimed at independent schools to be held across the country in March 2024.
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Learn if your business qualifies for Patent Box relief and how you can claim it.

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