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Research and Development Tax Reliefs

Research and Development Tax Reliefs

written by Maria Kitt
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Introduction: Research and Development Tax Reliefs aims to simplify the legislative framework of the relief and provide a practical step by step guide to the statutory which underpin the regime. The book covers the key developments up to Finance Act 2012 and provides coverage of other key tax issues facing the innovative company, such as fund raising, growing the company, selling the company and employee issues. The book is illustrated by a number of case studies and practical examples which highlight the nuances and advantages of the regime and common ?difficult? scenario?s for SME and Large companies claims.
Category: Business Tax and Company Tax
Publisher: Bloomsbury Professional
Publication Date: July 2014
ISBN: 9781780433530
Description: Research and Development Tax Reliefs offers an expert analysis of the UK R&D tax incentive, simplifying this complex area of taxation and evaluating the alternative sources of funding for innovation from a range of UK and EU Framework Programmes.

The contemporary R&D landscape

Major changes have been made to the UK R&D tax relief regime following Dyson?s Ingenious Britain report in 2010. These are brought together for the first time with coverage of the enhanced R&D tax credit breaks for SMEs, the R&D Expenditure Credit and the new Creative Industry Reliefs for companies engaged in media technologies.

Your first port of call for R&D claims

Demonstrating that innovation can take place in any industry, this unique handbook offers a wealth of practical assistance for R&D claims including:
? Case studies from various companies and emerging technologies which highlight how the relief can be claimed
? Up-to-date tables of rates and allowances for both SME and large company schemes
? Over 100 technical points commonly encountered with the relief
? Current guidance on HMRC?s extensive enquiry powers, interpretations and record keeping requirements
? International comparisons drawn from the key EEA territories which enable ?at a glance? comparisons of the benefits available outside the UK

The very latest guidance

Research and Development Tax Reliefs provides detailed coverage of the key developments in Finance Acts 2012, 2013 and 2014, including the impact of the Patent Box regime, as well as the transition towards the R&D Expenditure Credit and FRS 102. The book also summarises the wider corporate and accounting issues affecting many tech companies and their shareholders.

Who should read this book?

With R&D high on the agenda in the tax world, this authoritative guide is essential reading for tax advisers and business owners who wish to equip themselves with a thorough understanding of the available reliefs.
Delivery: Established by some of the most senior figures in the law and tax publishing field, Bloomsbury Professional is a small, expert publishing house with integrity, a list of unrivalled titles and prestigious service levels.
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