Market leading insight for tax experts
View online issue

When Novelty Wears Off

Richard Lewis Director and David Cobb Partner in Deloitte & Touche's Research & Development Tax Services group look at the current opportunity offered by the Revenue's consultation document
When a client asks a question about the availability of a tax relief the answer can usually be found through an analysis of legislation and case law as it relates to their particular circumstances. This is not always an easy process especially where the law is unclear but the methodologies for reaching conclusions are well established. In the case of research and development (R&D) claims however it is not so clear-cut. Understanding scientific and technological concepts does not form part of the training for the average tax professional or inspector. However the biggest problem lies in the basis...

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.