Budget 2021 – R&D Tax Relief Update

John Moore, March 3rd, 2021 John Moore

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 John Moore

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 John Moore

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 John Moore

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 John Moore

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 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 […]