Continuing our series of basic informative articles Gavin Bate and David O'Keeffe KPMG LLP revisit research and development reliefs for companies considering claims
The extensions to the R&D reliefs announced in this year's budget are not yet in force but the changes to time limits in the Finance Act 2006 are effective and as the time available for making claims is much shorter than was previously the case now seems a good time to revisit the basics of R&D relief for companies considering claims regarding past years. We review the existing rules in the context of a fictitious example company.
Grey Skies PLC is an industrial company with activities involving software and engineering. Their tax manager remembers reading about Research and Development (R&D) reliefs when...
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Continuing our series of basic informative articles Gavin Bate and David O'Keeffe KPMG LLP revisit research and development reliefs for companies considering claims
The extensions to the R&D reliefs announced in this year's budget are not yet in force but the changes to time limits in the Finance Act 2006 are effective and as the time available for making claims is much shorter than was previously the case now seems a good time to revisit the basics of R&D relief for companies considering claims regarding past years. We review the existing rules in the context of a fictitious example company.
Grey Skies PLC is an industrial company with activities involving software and engineering. Their tax manager remembers reading about Research and Development (R&D) reliefs when...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
