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Small- and medium-sized companies’ relief

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 12: Corporate tax reliefs for intellectual property What is ‘small and medium-sized’ ( CTA 2009, ss 1119 – 1120 ) Qualifying expenditure Relief for expenditure on work subcontracted to an SME Grants and subsidies Pre-trading expenditure Form of the SME R&D relief Maximum relief ...

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