Edition | 2nd |
Publication | 30 April 2019 |
Length | 208pp |
Suitable for | Companies and their tax advisers |
Price | £80 |
ISBN | 9781908545756 |
Research and Development - With Patent Box
£80.00
The UK's special tax rules for R&D expenditure continue to offer valuable tax relief for companies.
The second edition of our popular R&D book includes an extensive new section (several chapters) on the Patent Box, as well as a thorough update of the rules for R&D.
James Boughton is a senior manager with Mazars LLP.
Contents include:
- First principles
- Definition of R&D
- Can a claim be made?
- Under which scheme should a claim be made?
- Calculating the benefit
- Large RDEC scheme
- RDEC scheme for SMEs
- Practical steps - making the claim
- R&D capital allowances
- Patent Box - can a claim be made?
- How to approach the Patent Box
- The pre-FA 2016 rules
- Old entrant - no new IP
- New entrant
- Old entrant - new IP