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Research and development

Expert commentary and practical guidance from ICAEW on reliefs related to research and development within the UK business tax regime

In this section

Features and articles

Tax news in brief 24 August 2022

Highlights from the broader tax news for the two weeks ending 24 August 2022, including: a request for volunteers to test new ASA functionality; data requests and discrepancy reporting for trusts; and service issues affecting corporation tax.

ICAEW technical round-up: July 2022

This month’s top technical stories include an HMRC investigation on suspected R&D tax relief fraud; summaries of the various tax measures announced in the Draft Finance Bill 2022-2023 and support on the extension of trust registrations.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Research and development, patents and know-how

A chapter on capital allowances for expenditure on research and development, patents and know-how.

Research and development

Practical guidance on tax reliefs related to research and development within the UK business tax regime.

Corporate tax reliefs for intellectual property

A chapter on corporate tax reliefs for intellectual property, highlighting tax planning opportunities and potential pitfalls.

Capital allowances: transactions and planning 2022/23

Guide explaining the practical and technical aspects of capital allowances and the related tax reliefs on property.

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Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Research and Development (R&D) tax relief

HMRC guidance on the different types of Corporation Tax relief available for companies that work on R&D, including specific guidance for small or medium-sized enterprises and information on claiming Research and Development Expenditure Credit .

Global Research and Development Incentives Group

Guide to R&D tax credits and incentives by country, including a comparison of patent box regimes across fifteen countries and general R&D incentives across 36 countries.

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