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The Resource Research and development tax reliefs

Research and development tax reliefs

Label
Research and development tax reliefs
Title
Research and development tax reliefs
Creator
Subject
Language
eng
Summary
This book provides an analysis of the UK research and development (R&D) tax incentive. Major changes have been made to the UK R&D tax relief regime following Dyson's "Ingenious Britain" report in 2010. This book brings these changes together with coverage of the enhanced R&D tax credit breaks for SMEs, the R&D Expenditure Credit and the new Creative Industry Reliefs for companies in media technologies. The book provides practical examples and case studies to highlight how the relief can be claimed. It reflects current UK and EU legislation and case law. International comparisons are drawn from the key EEA territories enabling comparison of the benefits available outside the UK. The book also provides detailed coverage of the key developments in Finance Acts 2012, 2013 and 2014, including the impact of the Patent Box Regime, as well as the transition towards the R&D Expenditure Credit and FRS 102. Finally it summarises the wider corporate and accounting issues affecting many tech companies and their shareholders
http://library.link/vocab/creatorName
Kitt, M
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • research and development
  • tax relief
  • tax incentive
  • patent box
  • SME
Label
Research and development tax reliefs
Instantiates
Publication
Extent
xx, 315 p.
Isbn
9781780433530
Label
Research and development tax reliefs
Publication
Extent
xx, 315 p.
Isbn
9781780433530

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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