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Enhanced research and development (R&D) relief

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 4: Trading Company and Investment Company Computations under CTSA Overview Enhanced R&D reliefs for small and medium-sized companies Qualifying R&D activities and costs Eligible staff and directors’ costs Subcontract R&D Claiming R&D relief Enhanced R&D relief for large companies The RDEC calculation ...

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