Frank Haskew, Head of the Tax Faculty, reports on recent developments at the Tax Faculty during September 2019.
Features and articles
Sarah Goodman discusses the changes to the R&D tax relief for SMEs announced in the Budget 2018.
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.
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
Lindsey Wicks examines the tax reliefs available for companies undertaking research and development.
David Craik asks if Brexit will pose a challenge too far for research and development.
Produced by Tolley in partnership with Anne Fairpo of Thirteen Old Square Chambers and Atlas Tax Chambers.
Alistair Davies highlights the R&D grants and benefits available for companies on either side of the English Channel.
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.
HMRC internal manual providing R&D rate tables, guidance and information on the treatment of R&D expenditure under SSAP 13, FRS 102, IAS 38 and FRS 105.
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 .
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.
Research report produced by HMRC examining the take-up and use of Research and Development tax credits, and assessing their impact on R&D investment in the UK.
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