Displaying 1-10 of 59 results
Exclusive
A look back at tax in 2023
- Article
- 01 Dec 2023
Frank Haskew, ICAEW’s Head of Taxation Strategy, reflects on a busy 2023 and looks forward to the year ahead.
ICAEW technical round-up: November 2023
- Article
- 27 Nov 2023
This month’s top stories include a raft of Autumn Statement measures; HMRC issues its guidelines for compliance on what qualifies as R&D for tax purposes; and tips for returns for deceased individuals and estates.
R&D tax relief merger to go ahead despite concerns
- Article
- 22 Nov 2023
Jeremy Hunt has confirmed in the Autumn Statement that the two existing research and development tax relief schemes will merge with effect for accounting periods from 1 April 2024.
Exclusive
The contentious terrain of Research and Development tax credits
- Article
- 21 Nov 2023
Jesminara Rahman looks at difficulties facing companies pursuing research and development tax claims. In recent years, the tax terrain for Research & Development (R&D) has experienced significant changes, due to a substantial shift in HMRC's approach.
Guidance for making R&D claims released
- Article
- 08 Nov 2023
As HMRC issues its guidelines for compliance on what qualifies as R&D for tax purposes, ICAEW also reminds its members of the PCRT guidance relating to R&D tax services.
Exclusive
HMRC enquiries
- Article
- 31 Oct 2023
Following a relatively quiet time, our group has seen a marked increase in enquiries from HMRC. Most seem targeted in two areas: property transactions and research and development claims.
ICAEW responds to draft Finance Bill 2023-24 provisions
- Article
- 20 Sep 2023
The Tax Faculty provided input on measures relating to the proposed merged R&D tax credit scheme, tougher measures for promoters of tax avoidance, changes to data HMRC collects from customers and abolishing the pensions lifetime allowance.
HMRC reminds companies to submit R&D additional information forms
- Article
- 06 Sep 2023
Since 8 August 2023, claims for research and development tax relief require completion of an additional information form (AIF). However, almost half of all claims received by HMRC between 8 August and 3 September have not included the form.
HMRC guidance on handling R&D tax relief claims
- Article
- 15 Aug 2023
New guidance in HMRC’s corporate intangibles research and development (CIRD) manual focuses on procedures for companies with customer relationship managers but includes some points of wider interest that would also apply to smaller companies.
Additional tax reliefs for research and development (R&D) intensive small and medium-sized enterprises and potential merged R&D scheme
- Article
- 01 Aug 2023
This measure is about additional tax relief for Research and Development (R&D) intensive small and medium-sized enterprises and a potential merged R&D scheme.
Displaying 1-10 of 59 results