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Research And Development Tax Reliefs(2nd Edition)
Authors:
Maria Kitt
Cover Type:Hardcover
Condition:Used
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ISBN: 1784516783, 978-1784516789
Book publisher: Bloomsbury Professional
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Book Summary: Research and Development Tax Reliefs, Second Edition provides a completely up-to-date guide to claiming UK R&D tax reliefs. The Government is very keen to encourage further research and development in UK companies and at the beginning of 2016 a record number of companies have been recorded as making a claim.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.
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