SMES

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).

Cristiana Bulbuc

Lee Ellis

The tribunal rejects HMRC's argument to refuse a claim for enhanced R&D relief on grounds that the expenditure was 'subsidised', as Cristiana Bulbuc and Lee Ellis (Stewarts) report.

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).

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.

Tim Stovold

Andrew Constable

Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the chancellor’s latest plans for dealing with the immediate economic fallout from the coronavirus crisis.

Andrew Marr

This week’s Budget was hotly anticipated, with many commentators expecting the government to refocus its attention on the ‘domestic tax and spend agenda’, having put Brexit to bed. The coronavirus outbreak has put a bit of a spanner in the works here...

Martin Mann

Mark Baycroft

Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing compliance burden and whether valuable reliefs will continue to be available in their current form.

Richard Turner

Richard Turner (FTI Consulting) reviews two important developments in UK R&D tax incentives.

Ryan Bebbington

Daniel Sladen

Ryan Bebbington and Daniel Sladen (PKF-Francis Clark) provide a reference guide to the rules and highlights the key areas to consider for those advising SMEs

Martin Mann

Martin Mann (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.

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