Above the line R&D Tax credits – Budget update

John Moore, March 20th, 2013

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

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

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

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

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

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

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

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

HMRC have issued draft guidance on the meaning of production as it relates to the potential for a company to […]

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

John Moore, June 1st, 2011

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