R&D tax relief update

Overview 

The last few years have seen substantial changes to R&D legislation and practice with HMRC taking a tougher line on R&D claims. There has also been the replacement of deductions with credits for most companies.

Key topics covered:

• Principles of Research and Development relief; what qualifies for relief
• The Special Small Company Regime:
  • Which companies qualify under the R&D intensive regime?
• The combined regime for RDEC :
  • The impact of the increases in R&D tax credits on the regime
• Claiming for sub-contracted work:
  • Parameters and limitations
• The territorial limitations:
  • How these work
  • 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

Jeremy Mindell

3 CPD units

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

1 hour of learning = 1 unit of CPD.

Fee: 136 GBP + VAT (163.2 GBP) per delegate

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