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RESEARCH-AND-DEVELOPMENT


R&D claims: the triggers for an enquiry premium
Card image Carrie Rutland
Card image 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.
16 May 2022
R&D tax policy: trapped between destinations premium
Card image James Dudbridge
Card image Jenny Tragner
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.
20 January 2022
A new era for the UK patent box premium
Card image Andy Jacott
Card image Sarah Lord
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.
8 July 2021
Review into the R&D tax credits system premium
Card image 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).
10 May 2021
Back to basics: R&D tax reliefs premium
Card image 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.
5 May 2021
International review for November 2020 premium
Card image Tim Sarson
Recent tax developments that matter from around the globe, reported by Tim Sarson (KPMG).
26 November 2020
Key issues for in-house tax teams: a checklist premium
Card image Mark Ellis James Egert Chris Holmes
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.
26 November 2020
Questionable R&D claims
Card image Andrew Hubbard
Researching the researchers.
17 September 2020
Legislation day highlights premium
Card image Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.
22 July 2020
Taxation of the life sciences sector premium
Card image Gary Ashford
Gary Ashford (Harbottle and Lewis) examines some of the tax issues facing those operating in the industry.
7 July 2020
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