SME payable tax credit to be increased – 2014 Budget announcement

John Moore, March 19th, 2014 John Moore

In a further measure to provide SMEs with incentives to invest in R&D the Chancellor today announced an increase in […]

Above the line R&D Tax credits – Finance Bill update

John Moore, March 28th, 2013 John Moore

The Finance (No.2) Bill was published on 28 March 2013. This legislation, which will pass through the legislative process, will […]

Above the line R&D Tax credits – Budget update

John Moore, March 20th, 2013 John Moore

We have previously set out our analysis of the way in which the draft legislation for the R&D expenditure credits […]

Above the line R&D Tax Credits – Draft legislation published

John Moore, December 13th, 2012 John Moore

Following the consultation process, which we commented on in detail in our article on 29 March 2012, the Government have now […]

R&D tax news – Improvements contained in recent changes to R&D tax relief legislation – An Update

John Moore, September 27th, 2012 John Moore

As we previously reported, in our article written at the time of the release of the draft legislation at the […]

Consultation published on above the line credit for R&D

John Moore, March 29th, 2012 John Moore

In its continuing quest to create the most competitive tax system in the G20 the Government has published its consultation […]

HMRC publishes new guidance on R&D claims for the production of goods and services

John Moore, March 19th, 2012 John Moore

This news item is an update on our earlier article on this subject on 12 August 2011.The basic position is that […]

R&D tax news – Improvements confirmed in the Draft Finance Bill 2012 published on 6 December 2011

John Moore, December 6th, 2011 John Moore

As we previously reported in our article dated 22 September the Government had announced its intention to make changes to […]

R&D Tax Credits – News from the Chancellor’s Autumn Statement 2011

John Moore, November 29th, 2011 John Moore

In his Autumn Statement today the Chancellor referred very briefly to the introduction of an “above the line tax credit […]

R&D Tax Credits – More good news for SMEs

John Moore, September 22nd, 2011 John Moore

You may recall that as part of the budget announcements in March 2011, it was announced that there would be […]