In March 2013, The Government released the ‘Above the Line’ legislation for claiming R&D Tax Relief. This briefing note details the key points of the scheme. Topics covered include who will benefit, changes in final legislation and how ATL works.
Company: Innovation Plus | Published: 16 July 2013 | Business Area: Corporation Tax
A number of changes to the R&D scheme took effect from 1st April 2012. This briefing note summarises the key changes and the implications for large companies as well as the UK's competitiveness.
Company: Innovation Plus | Published: 15 July 2013 | Business Area: Business Intelligence
The announcements of enhancements to some tax reliefs to encourage business investment are welcome news. The enhanced and simplified R&D tax credit is helpful to SMEs, with some further changes for large companies also on the way in 2013. PKF's 73 page newsletter covers the latest developments.
Company: PKF | Published: 20 November 2012 | Business Area: Corporation Tax
Find a finance and accountancy briefing