The Patent Box – Harmful competition? – Status update

John Moore, December 20th, 2013 John Moore

Background This is an update on the progress to date on this issue further to our article dated 20 November on […]

The Patent Box – Harmful competition?

John Moore, November 20th, 2013 John Moore

Background There have been reports in the media that, following a leaked report drafted for the EU Code of Conduct […]

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 […]

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 […]