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Research and Development: With Patent Box 2nd Edition

Research and Development: With Patent Box 2nd Edition

  • Author:
  • Publisher: Claritax Books
  • ISBN: 9781908545756
  • Previous Edition ISBN: 9781908545619
  • Published In: April 2019
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 

Details

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 includes an extensive new section (several chapters) on the Patent Box, as well as a thorough update of the rules for R&D.

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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