CONSULTATION

HMRC is consulting on a single scheme for R&D tax relief to replace the existing SME and RDEC schemes. The timetable is an ambitious one and much needs to be considered, write Lindsey Copland, Ian Rowland and Kenneth Nugent (Grant Thornton).

The practicalities of implementation and ongoing compliance should not be underestimated, warns Kate Rothwell (AO.com).

Suzanne Alcock (FTI Consulting) assesses the various options intended to redress the current low levels of capital investment. 

Mike Lane and Zoe Andrews (Slaughter and May) consider Autumn Budget/Finance Bill measures relevant to financial institutions and the latest on international tax reform.

The consultation for the new residential property developer tax launched on 29 April. Lisa Bevan (Taylor Wessing) summarises the proposals and considers the questions that remain.

Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.

The current consultation into the R&D tax credits system provides an opportunity for the government to initiate improvements to encourage investment, writes Penny Simmons (Pinsent Masons).

Research and development tax reliefs provide support to innovative companies and encourage R&D investment. Bradley Mitchell (Smith & Williamson) provides a back to basics guide.

Gregory Price and Jack Slater (Macfarlanes) discuss the latest proposals facing large businesses that require response by 1 June.