Market leading insight for tax experts
View online issue

Can't Get The Staff

Richard Lewis Director and David Cobb Partner in Deloitte's Research & Development Tax Services Group find some gaps in the scope of qualifying costs for R&D tax relief
In most R&D tax relief claims by far the largest part of the claim will be staffing costs. Relief is given by statute for 'the earnings [emoluments prior to 6 April 2003] paid by the company to directors or employees of the company' (FA 2000 Sch 20 para 5(1)(a)). In many cases especially where a standalone company is making the claim the wording of the legislation will not present any problem. However there will often be situations where a company's or group's employment arrangements do not fit squarely with this wording. This article looks at four situations...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.