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Research and Development: With Patent Box 2nd Edition

Research and Development: With Patent Box 2nd Edition

Name: Research and Development: With Patent Box 2nd Edition
Brand: Claritax Books
SKU: 9781908545756
Availability: InStock
Author: James Boughton; Lindsay Pentelow
ISBN: 9781908545756

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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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