商品簡介
Research and Development Tax Reliefs, 2nd edition provides a completely up-to-date guide to claiming UK R&D tax reliefs.
This new edition will give a summary of the key changes from the 2015 Finance Act, including the introduction of higher rates of relief for SMEs and pre-trading research and development companies. There is also coverage of the increase in the R & D expenditure credit (for large companies and subcontracting SME companies). The improved rates of tax credit reliefs for loss making companies are covered, and there is commentary on the new Patent Box and Creative Sector reliefs.
New practical examples and up to date tables provide a 'one stop' guide to maximising the reliefs claimed, and also help the reader understand how to implement a claim in practice, meaning this new edition provides a valuable summary of the opportunities open to innovative companies performing RD in 2016, and their advisers.
作者簡介
Maria Kitt is a corporate tax partner at Tax Insight UK and has advised companies on R&D tax reliefs since the legislation was first introduced in 2000.
