R&D Consultation – Improving Access to R&D Tax credits for small Businesses

John Moore, January 28th, 2015 John Moore

In the Autumn Statement in December 2014 the Government announced consultation on improving R&D tax credits which was aimed at […]

Over 40% of SMEs Increased Turnover in 2014

Kingly Brookes, January 27th, 2015 Kingly Brookes

Recent research by insurance broker LV= (Liverpool Victoria) revealed that 41% of SMEs increased their turnover in 2014. In total […]

The Death of the UK Patent Box regime? – All is not lost!

John Moore, December 4th, 2014 John Moore

You may have read recently about the abolition of the UK Patent Box regime following moves to restrict preferential intellectual […]

Changes to the R&D tax reliefs – Autumn Statement 2014 Update

John Moore, December 4th, 2014 John Moore

In the autumn statement on 3 December the Chancellor announced yet more changes to the R&D tax relief schemes designed […]

SME payable tax credit to be increased – 2014 Budget announcement

John Moore, March 19th, 2014 John Moore

In a further measure to provide SMEs with incentives to invest in R&D the Chancellor today announced an increase in […]

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 […]