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Research and development
RESEARCH-AND-DEVELOPMENT
PE funds and master holding companies: traps for the unwary
James Shorland
James Shorland (Alvarez and Marsal) explores some of the unintended UK tax consequences of master holdco structures on portfolio companies of private equity funds.
R&D reform: a single RDEC lane for all?
Lindsey Copland
,
Ian Rowland
,
Kenneth Nugent
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).
R&D claims: the triggers for an enquiry
Carrie Rutland
Dawn Register
Carrie Rutland and Dawn Register (BDO) set out the most common reasons why claims can lead to an HMRC enquiry and they advise on how to reduce those risks.
R&D tax policy: trapped between destinations
Jenny Tragner
James Dudbridge
There is a discordance between what is said at the despatch box and HMRC’s day-to-day policy, write Jenny Tragner and James Dudbridge (ForrestBrown) in their review of the proposed reforms to the R&D rules.
A new era for the UK patent box
Sarah Lord
Andy Jacott
All companies claiming patent box relief are subject to the new nexus regime
from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.
Review into the R&D tax credits system
Penny Simmons
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).
Back to basics: R&D tax reliefs
Bradley Mitchell
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.
International review for November 2020
Tim Sarson
Recent tax developments that matter from around the globe, reported by
Tim Sarson (KPMG).
Key issues for in-house tax teams: a checklist
Chris Holmes
,
Mark Ellis
,
James Egert
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.
Questionable R&D claims
Andrew Hubbard
Researching the researchers.
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2
EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
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