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R&D Tax Relief

 
John Moore Director and Steve Blacker Senior Manager in Deloitte's R&D Tax Services Group discuss some of the practical issues that companies filing R&D tax relief claims should consider
 
Many readers will be aware of the 31 March 2008 deadline for submitting retrospective R&D claims in respect of accounting periods ending on or before 31 March 2006 but may only now be thinking of starting the claim process. HMRC is through its specialist R&D units encouraging companies to think about making claims but there are several pitfalls that companies should be aware of before they rush into this exercise.
 
Companies should not underestimate the time required to prepare a claim more so for claims covering multiple periods and should ensure that their...
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