R and D reliefs

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Practice notes
FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and...
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23rd Oct
Practice notes
Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are...
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21st Oct
Practice notes
The sale of a 'business' is really a sale of assets bundled together. VAT would therefore be charged on the transfer of each asset in accordance with...
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Produced in partnership with Cathya Djanogly 8th Oct
Practice notes
Provisions in the Finance (No 2) Act 2017 (F(No 2)A 2017) made considerable reforms to the rules governing what companies can do with carried-forward...
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26th Sep
Practice notes
FORTHCOMING CHANGE: HMRC is consulting on changes to the hybrid mismatch rules to ensure that they work proportionately and as intended. Amendments...
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26th Sep
Practice notes
This Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable transaction. For details about the...
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26th Sep
Practice notes
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 26th Sep
Practice notes
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking for views on the principles and design...
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26th Sep
Practice notes
This Practice Note is about the issues that arise on a transfer of a going concern involving land and buildings.A transfer of a going concern (TOGC)...
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26th Sep
Practice notes
The substantial shareholdings exemption (SSE) is an exemption from corporation tax on chargeable gains for certain share disposals by companies. The...
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26th Sep
Practice notes
BackgroundOn 6 July 2018, the government published draft legislation to be included in Finance Bill 2019 (formally the Finance (No 3) Bill 2017–19,...
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26th Sep
Practice notes
Stamp duty land tax (SDLT) is charged on chargeable land transactions. Consequently, the concept of a land transaction and what this encompasses is...
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25th Sep
Practice notes
FORTHCOMING CHANGE: Finance Bill 2020–2021 will contain two technical amendments to the CIR rules to ensure the regime works as intended. The first is...
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25th Sep
Practice notes
If an exemption from stamp duty applies, a document (ie an instrument of transfer) which would otherwise be subject to UK stamp duty is exempt from...
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25th Sep
Practice notes
Unless an exemption or relief applies, payments of:•yearly interest (or amounts that are treated by tax legislation as payments of yearly interest),...
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25th Sep
Practice notes
The amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the 'chargeable consideration' for the...
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25th Sep

Most recent R and D reliefs content

Practice notes
Tax legislation defines research and development (R&D), for the purposes of R&D relief from corporation tax, as:•activities that fall to be treated as...
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25th Sep
Practice notes
Research and development (R&D) capital allowances are available to all taxpayers carrying on a trade, not just companies. Therefore, an individual, or...
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25th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained. A specific regime provided corporation tax relief for expenditure:•incurred...
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26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note discusses the large company R&D relief which was abolished...
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26th Sep
Practice notes
If a company that is a small or medium sized enterprise (SME) is: •entitled to SME R&D relief by way of additional deduction, and•makes a trading loss...
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26th Sep
Practice notes
FORTHCOMING CHANGE: A government consultation is considering potential changes to the scope of qualifying expenditure for R&D tax credits,...
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26th Sep
Practice notes
FORTHCOMING CHANGE: A government consultation is considering potential changes to the scope of qualifying expenditure for R&D tax credits,...
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26th Sep
Practice notes
FORTHCOMING CHANGE: A government consultation is considering potential changes to the scope of qualifying expenditure for R&D tax credits,...
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26th Sep
Q&As
We assume that the company is a small or medium sized enterprise (SME) and all other conditions for claiming research and development (R&D) relief are...
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28th Sep

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