Research and Development Tax Reliefs
Bloomsbury Professional (Verlag)
9781784516789 (ISBN)
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This new edition will give a summary of the key changes from the 2015 Finance Act, including the introduction of higher rates of relief for SMEs and pre-trading research and development companies. There is also coverage of the increase in the R&D expenditure credit (for large companies and subcontracting SME companies). The improved rates of tax credit reliefs for loss making companies are covered, and there is commentary on the new Patent Box and Creative Sector reliefs.
New practical examples and up to date tables provide a 'one stop' guide to maximising the reliefs claimed, and also help the reader understand how to implement a claim in practice, meaning this new edition provides a valuable summary of the opportunities open to innovative companies performing R&D in 2016, and their advisers.
Maria Kitt is a corporate tax partner at Tax Insight UK and has advised companies on R&D tax reliefs since the legislation was first introduced in 2000.
Chapter 1 UK research and development tax reliefs: Introduction
Chapter 2 The research and development tax relief framework
Chapter 3 The BIS Guidelines: the definition of research and development for tax purposes
Chapter 4 Research and development tax relief – small and medium-sized companies
Chapter 5 Research and development tax relief – large companies
Chapter 6 Claim administration
Chapter 7 ‘The Innovation Gap’ – grants and State Aid for research and development
Chapter 8 Worldwide trends in research and development
Chapter 9 Research and development in industry – case studies
Chapter 10 Creative industry tax reliefs
Appendices:
Appendix 1 Definition of R&D for Tax Purposes: BIS Guidelines (2010)
Appendix 2 Published case studies and commentary re research and development in practice (BIS 2000–2013)
Appendix 3 Accounting for research and development
Appendix 4 R&D tax relief: SME definition: European Commission SME Recommendation 2003
Appendix 5 SME Flowchart – Linked and Partner Enterprises
Appendix 6 HMRC R&D Specialist Unit: contact details/postcodes
Appendix 7 Research and development tax credit support 2001–2014
Appendix 8 The UK research and development timeline 2000–2016
Appendix 9 Summary of corporation tax rates/RDTR/tax credit rates
Appendix 10 HMRC Guidance: Reimbursed employee and externally provided workers’ expenses
Appendix 11 HMRC Guidance: Expenditure upon consumables
Appendix 12 Gripple Limited v Commissioners for HM Revenue and Customs (extract)
Appendix 13 Eligible R&D costs at a glance – SME and large company schemes
Appendix 14 Sources used in this book
| Erscheinungsdatum | 25.05.2016 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-13 | 9781784516789 / 9781784516789 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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