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Research & Development

Research & Development

written by James Boughton and Lindsay Pentelow
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Introduction: Tax relief for research and development costs is valuable and often under-claimed. This book explains whether and when a claim can be made, and shows how the relief is claimed in practice.
Category: Business Tax and Company Tax
Publisher: Claritax Books
Publication Date: December 2014
ISBN: 9781908545619
Description: The book is written by two experts at Mazars LLP, senior tax manager James Boughton and tax partner Lindsay Pentelow. It is suitable both for businesses and for their professional advisers.

“I’d thoroughly recommend it as a guide for any practitioner who wants to advise clients on a new project or check whether they have a hitherto-unsuspected potential claim for R&D tax relief.” (TAXline journal.)

Contents include:

• first principles and definitions;
• criteria for making a claim;
• the different schemes;
• calculating the tax benefits;
• practical steps in making a claim;
• R&D capital allowances;
• an overview of the Patent Box regime;
• guidelines on the meaning of R&D.
Delivery: Claritax Books publishes specialist tax titles. Typically, our books cover niche topics in greater depth or take a more practical approach to particular tax issues. Our titles are written for accountants (both in-house and in practice), tax advisers, employers, lawyers and other professionals. Our authors include barristers, solicitors, accountants and other experienced tax specialists.

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