Research and Development: With Patent Box 2nd Edition

Taxation

Research and Development: With Patent Box 2nd Edition

Edited by James Boughton · Lindsay Pentelow
Claritax Books April 2019

Specifications

ISBN-13
9781908545756
Publisher
Claritax Books
Publication
April 2019
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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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.

Table of Contents

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
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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