This news item summarises the announcements made as part of the Budget 2021 on 3 March 2021. Despite much lobbying […]
Preventing abuse of the R&D tax relief for SMEs – Draft legislation published
John Moore, November 13th, 2020 
Background At Budget 2018 the government announced that a cap set at 300% of a company’s PAYE/NIC liability would be […]
Alert – SME R&D tax relief & CIBLS – A problem?
John Moore, April 3rd, 2020
Will you lose the SME scheme R&D tax Relief if you access the CBILS? Following the introduction of a package […]
Budget March 11 2020 – Changes to R&D Tax Relief
John Moore, March 11th, 2020
Change to the rate of the R&D Expenditure Credit (RDEC) As expected following the manifesto commitment the Government have announced […]
Upcoming changes to the amount SMEs can claim as payable R&D tax credits
John Moore, April 2nd, 2019
Following the announcement in the 2018 Budget, and the recent Spring Statement the government have recently published the consultation document […]
Payable tax credit – PAYE & NIC cap to be re-introduced – Budget 2018
John Moore, October 29th, 2018
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
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
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
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
As indicated in the Prime Minister’s speech to the CBI at the beginning of the week today’s Autumn Statement has confirmed […]