An ACCA Professional Courses event
This session will cover how your company can obtain tax relief on its innovation expenditure, including relief for research and development, intangible assets and profits from patented technology.
Key areas covered
- existing relief for R&D expenditure
- new ATL credit for large company R&D expenditure
- tax treatment of intangible assets
- patent box calculations and tax savings.
WHAT WILL I GET OUT OF IT?
- understanding what expenditure is eligible for R&D relief and how this is obtained
- comparing the new ‘above the line’ tax credit for R&D expenditure for large companies with the existing regime
- how the new patent box regime could save your company tax
- relief for intangible assets and how this might be affected by the introduction of new UK GAAP in 2015.
WHO SHOULD ATTEND?
Accountants working for, and auditors of, companies that make claims for R&D relief and/or exploit patents in their business. Those working with companies that acquire intangible assets and/or businesses.