Key topics covered:
· Principles of Research and Development relief; what qualifies for relief
· The Special Small Company Regime:
o Which companies qualify under the R&D intensive regime?
· The combined regime for RDEC :
o The impact of the increases in R&D tax credits on the regime
· Claiming for sub-contracted work:
o Parameters and limitations
· The territorial limitations:
o How these work
o What R&D industry outside the UK can still be claimed?
· Advance reporting requirements
· Additional Information Form and digital reporting:
Case law:
We review the most case law developments as HMRC take a more robust approach to claims.
Structuring an R&D report
· How to make the report credible and accurate
