Payable tax credit – PAYE & NIC cap to be re-introduced – Budget 2018

John Moore, October 29th, 2018 John Moore

  R&D Tax relief payable tax credits to be capped in the future – Budget 2018 announcement Background For SMEs […]

Increase in R&D Expenditure Credit announced in Autumn Budget 2017

John Moore, November 22nd, 2017 John Moore

  R&D Expenditure Credit (RDEC) increased to 12% Background The RDEC is currently claimed by those predominantly large companies that […]

HMRC to allow late claims for reimbursed expenses – By 31 January 2018

John Moore, October 18th, 2017 John Moore

Background For many years companies claimed for those expenses incurred by directors and employees directly and actively engaged in R&D […]

R & D tax regime review – Spring Budget 2017

John Moore, March 8th, 2017 John Moore

Review of  R&D tax credits In the 2016 Autumn Statement the Chancellor announced a review of the tax environment for […]

R & D Support Update – Autumn Statement 2016

John Moore, November 22nd, 2016 John Moore

As indicated in the Prime Minister’s speech to the CBI at the beginning of the week today’s Autumn Statement has confirmed […]

Budget 2016 – R&D Tax Relief News

John Moore, March 16th, 2016 John Moore

The Budget announcement today did not contain any new changes to the headline rates of R&D tax relief or the […]

HMRC announce launch date for Advance Assurance

John Moore, November 24th, 2015 John Moore

In our article on November 2nd we mentioned that as part of HMRC’s plans for small business R&D tax relief […]

HMRC’s plan for small business R&D tax relief

John Moore, November 2nd, 2015 John Moore

At the end of October 2015 HMRC published their plan for an administrative framework for the next two years and […]

Changes to the R&D regimes announced in the Budget

John Moore, March 18th, 2015 John Moore

In the Budget on 18 March 2015 the Government has made two announcements relating to the operation of the R&D […]

Seven tips for optimising your R&D tax relief claims

John Moore, February 1st, 2015 John Moore

Background In our experience, many companies are still under-claiming on the R&D tax relief that is due to them; and, […]