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Edition 2nd
Publication 30 April 2019
Length 208 pages
Suitable for Companies and their tax advisers
Price 80
ISBN 9781908545756

Research and Development - With Patent Box


The UK's special tax rules for R&D expenditure continue to offer valuable tax relief for companies.

This book explains how the scope of the relief is wider than is often imagined, whilst also showing the statutory conditions that must be met for a successful claim. The book also demonstrates how the tax rules have become more generous in recent years. 

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

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