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Wildy’s Book News

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Vol 25 No 2 Feb/March 2020

Book of the Month

Cover of Lewin on Trusts

Lewin on Trusts

Price: £395.00

Wildy, Simmonds & Hill

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Research and Development: Maximising the Tax Relief 2nd ed


ISBN13: 9781908545756
Previous Edition ISBN: 9781908545619
Published: April 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £80.00



In stock.

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.

Subjects:
Taxation
Contents:
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
The pre-FA 2016 rules
Old entrant - no new IP
New entrant
Old entrant - new IP

Series: Claritax Books

Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
Pension Tax Guide 2019-20 ISBN 9781912386185
Published June 2019
Claritax Books
Capital Allowances: 2019-20 ISBN 9781912386192
Published May 2019
Claritax Books
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Capital Allowances: 2018-19 ISBN 9781912386055
Published July 2018
Claritax Books
Out of print
VAT Registration Handbook: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print