1
Type
Speaker
CPD Hours Level
Seminar 3 AdvancedInformation
Accreditation Information
SRA Competency B

Introduction

This seminar will explore the more advanced aspects of UK R&D tax relief, in particular contracting and subsidy issues and uncovering problem areas and requirements.

There will be practical examples and relevant case law for you to consider together with details of the R&D calculation itself and the evidence required to support a claim.

What You Will Learn

This seminar will cover the following:

  • Contracted out R&D
    • Problems for SMEs
    • What is a ‘qualifying body’
  • Subsidised R&D and s1138(1)(c) CTA 2009
  • Identifying R&D in practice
    • Using technology
    • Doing something no one has done before
  • The ‘paid’ requirement for certain expenditure
  • Accrued staff bonuses
  • Employers’ Allowance/SSP/COVID-19 SSP
  • Pensions - special contributions
  • Consumables - Production
  • Externally Provided Worker complexities
    • Staff provider v staff controller
    • Self-employed individuals & directors
  • RDEC
    • Tests/caps - How the carry forwards work?
  • Qualifying Indirect Activities in practice
  • SME definition - ‘Linked’ and ‘Partner entities
  • Evidence to support a claim
  • Relevant case law roundup

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Seminar | 17.11.2021

London | 2:00pm - 5:15pm


R&D Tax Relief - Uncovering Tricky Problem Areas & Requirements

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Nov
17
2021
London
2:00pm - 5:15pm
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Prices (ex VAT)
Smart
Plan Information
£140
Season
Ticket Information
£210
Standard
£280
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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