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R&D relief
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Importance of providing the right evidence
All important evidence
Research and development claim notifications
Remember to notify
Tax compliance: no longer just filing a tax return
Heavy burden
Research and development claim or creative relief claim: is it time to switch?
Time to switch?
General decline: HMRC R&D enquiries
General decline
Guidance on research and development – contracted out
Good guidance – as far as it goes: Part 2
Guidance on research and development – overseas
Good guidance – as far as it goes: Part 1
Reforms to research and development
Two become one
Learning from the R&D tax relief enquiry process
Paving the way
Merging research and development schemes
How can two become one?
Fraud and error in research and development
Claims in the spotlight
Research and development tax reliefs revamp questioned
Slow and steady
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Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax
Reasonable excuse for failing to submit returns on time
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This week's opinion: 24 October 2024
Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax