R and D reliefs

R and D reliefs guidance:

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note discusses the large company R&D relief which was abolished with effect from 1...

Practice Note

Overview of criteria for qualifying R&D expenditure A company’s expenditure must meet numerous conditions in order to qualify for research and development (R&D) relief: •...

Practice Note

Research and development (R&D) capital allowances are available to all taxpayers carrying on a trade, not just companies. Therefore, an individual, or partnership of...

Practice Note

FORTHCOMING CHANGE: The government has announced that it intends to increase the rate of the RDEC credit to 13 per cent and also review what R&D costs qualify for tax...

Practice Note

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 R&D in accordance...

Practice Note

A company that is a small or medium sized enterprise (SME) can, provided certain conditions are met, claim a deduction equal to 230% of its qualifying expenditure...

Practice Note

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 in the same...

Practice Note

ARCHIVED: This Practice Note has been archived and is not maintained. A specific regime provided corporation tax relief for expenditure: • incurred before 1 April 2017 by...

Practice Note
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