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In a lather about research and development claims? MARIA KITT clarifies the subject
KEY POINTS
- The basics of research and development relief.
- Qualifying projects and SMEs.
- SSAP13 CTA 2009 Pt 13 and DTI/BIS guidelines.
- Qualifying expenditure and CTA 2009 s 1044 et seq.
- Capital allowances and claims under CAA 2001 s 437.
Once upon a time the Chancellor of the Exchequer introduced a raft of generous tax incentives to encourage expenditure by UK companies on scientific or technological research.
Ten years on the legislation has become more complex and unwieldy and there can be no doubt that research and development (R&D) companies face a number of almost prohibitive obstacles to access the reliefs.
In 2009 the latest year for which figures are available more than 8 350...
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