R&D Tax Relief - Who Qualifies & What Can Be Claimed?
The R&D tax reliefs for companies are substantially under claimed, particularly at the SME level, with many companies unaware of the relief and many advisers uncertain about advising on the availability of the relief.
Presented by Anne Fairpo, barrister at Temple Tax Chambers, this course will look at the reliefs in detail and will consider the practical issues in analysing whether and to what extent a company can claim R&D relief.
What You Will Learn
This course will cover the following:
- General policy discussion - Why reward R&D? The UK and international perspectives
- Who qualifies for UK R&D relief?
- What is qualifying R&D - projects and activities within those projects
- The reliefs:
- SME relief
- SME repayment credit
- Large company relief
- R&D expenditure credit
- R&D allowances: a reminder!
Please let us know if you wish to be notified when new dates are added for this programme