Tier 1 — Tax Incentives

Patent Box — Leyton

Companies with patented innovations pay 10% corporation tax on qualifying profits — not 25%.

PARTIAL Agent: STERLING Partner: Leyton UK

PARTIAL — Agent built, stream routing in progress

The Problem

The Patent Box scheme reduces corporation tax to 10% on profits attributable to patented UK/EU intellectual property. Less than 5% of eligible companies claim it. Most aren't told it exists — or assume their IP doesn't qualify.

How It Works

STERLING flags clients with IP-intensive business models or registered patents
Leyton Patent Box team assesses qualifying IP and profit attribution
BRG earns introducer fee — higher value per claim than standard R&D
Ongoing: 10% vs 25% corporation tax for life of the patent

Live Proof

STERLING taxonomy includes IP-holding company flags
Leyton partner agreement covers Patent Box stream
STERLING→Leyton routing active for all specialist claim types
Low volume stream — high value per referral (£4,000–£12,000 fee)

Client Value

A company with £2M attributable patent profits saves £300,000/year in corporation tax at the differential rate. The claim is typically worth 10–30 years of savings.

Pricing & BRG Earnings

Introducer fee per claim	£4,000–£12,000 one-off
BRG monthly target	£8,000/month
Client cost	No-win, no-fee via Leyton

Ideal Client Profile

IP-holding SMEs with patents, registered trademarks, or software IP

Partner Opportunity

Tech companies, pharmaceutical businesses, or any client with registered patents or pending IP. Often overlooked by accountants — high surprise value.

Intelligence & Sales Frameworks Applied

Challenger Sale Loss Aversion Hormozi Offer