The developing attraction of research and development tax relief claims
Nigel Holmes reviews the changing landscape for research and development (R&D) tax relief claims.
As we start another financial year for corporation tax, it is worth looking back at the items that affected R&D tax relief claims in the last financial year before looking ahead to future changes.
One item that lasted far too long was the delay in HMRC processing and paying R&D tax credit claims. The bottleneck appears to have arisen in December 2018 when, as expected, claims peaked for December year ends along with March year ends that have 1 January corporation tax payment dates.
Continue reading
This content is not freely available. To access 'The developing attraction of research and development tax relief claims' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
An internationally recognised designation and professional status from the ICAEW.
ICAEW member
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.
Tax Faculty
Expert guidance and a wealth of technical and practical resources and support you can trust to keep you on top of tax.
