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Small- and medium-sized companies’ relief

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 13: 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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