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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

Business implications of Autumn Budget 2017

Changes to business rates and reliefs for R&D will be welcome news for firms, says Matthew Rideout, but the Autumn Budget will probably not have a major impact on business who are facing the challenges of Brexit and continuing high inflation.

Research and development tax relief in the UK

Nigel Holmes of tax relief specialist Catax considers research and development tax relief in the UK, the effecting of claiming state funding, R&D expenditure credit and how SMEs can make the most of R&D tax relief and grants side by side

Top tips - R&D credits

David Craik asks if Brexit will pose a challenge too far for research and development.

Qualifying expenditure advice

Produced by Tolley in partnership with Anne Fairpo of Thirteen Old Square Chambers and Atlas Tax Chambers.

Channelling grants and incentives

Alistair Davies highlights the R&D grants and benefits available for companies on either side of the English Channel.

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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