Boxing Clever? The Patent Box – Tax Relief for Intellectual Property Income – An update

John Moore, September 11th, 2012 John Moore

The new Patent Box regime offers qualifying companies the opportunity to reduce their corporation tax bill. However optimising your benefit […]

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 […]

Boxing Clever? The Patent Box – Tax Relief For Intellectual Property Income

John Moore, December 22nd, 2011 John Moore

The new Patent Box regime offers qualifying companies the opportunity to reduce their corporation tax bill. However optimising your benefit […]

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 […]

R&D Tax relief – Good news on the inclusion of production costs for manufacturers

John Moore, August 12th, 2011 John Moore

HMRC have issued draft guidance on the meaning of production as it relates to the potential for a company to […]

Tax on Profits from Patents to be reduced to 10% – Ongoing consultation process

John Moore, July 5th, 2011 John Moore

Introduction As part of its ongoing review of the taxation of innovation and IP started in November 2010 the Government’s […]

R&D Tax credits – HM Treasury publishes latest response and further consultation

John Moore, June 1st, 2011 John Moore

This is the next stage in the consultation process following on from the consultation launched in November of 2010. The […]