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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Research and Development Tax Reliefs 2nd ed isbn 9781784516789

Research and Development Tax Reliefs

ISBN13: 9781780433530
New Edition ISBN: 9781784516789
Published: July 2014
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

There is increasing demand for knowledge about the Research and Development Tax Credit Relief (RDTR) by accountants, tax advisors and innovative companies alike. The UK Government has pledged a continuing cash boost to innovative companies as part of its growth programme. RDTR is a key part of this policy.

The R&D tax credit system encourages and rewards investment in innovation by allowing costs, mainly for staff, on relevant projects to be claimed back as relief for corporation tax which can result in substantial savings.

Research and Development Tax Credit Relief 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.

Key features:-

  • Finance Act 2012 compliant and includes all legislation relevant to the area to July 2012, in particular: The 2013 Finance Bill proposals and the R&D roadmap set out in Finance Act 2011 and 2012; A summary of the Patent Box proposals and how this fits within the R&D regime; Guidance regarding the Large Scheme ‘Above the Line’ system [FA 2012];
  • Practical guidance upon the approach taken by HMRC and the specialist ‘R&D Units’;
  • Alternative funding for the R&D company;
  • Specific experiences in headline R&D industries and R&D disciplines.

Why claim RDTR and How To Claim it
SME Scheme or Large Scheme?
The Claim
The HMRC R&D Unit
R&D in practice: Industry Case Studies
Patents and The Patent Box
Common Tax Issues for the R & D Company
Alternative Funding for the R & D company
RDTR - Statutory Framework
BIS Guidelines extract
HMRC Definitions: Software and IT expenditure
Analysis - R & D Claims By Sector
Analysis – R & D claims by Value
Analysis – Large / SME statistics
HMRC R & D Contact Details
BIS / Grant Funding Contact Details