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7.402: Definitions and related matters

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 7: Corporation Tax Incentive Reliefs 7.4 : Credit for Research and Development Expenditure Expenditure on research and development Key employee Research and development activities Group expenditure on research and development Qualifying group expenditure on research and development Qualifying expenditure attributable to a company in relation to a relevant period Qualified company Relevant period Group Machinery or plant: apportionment Expert verification of expenditure incurred Company incurring expenditure on R&D before commencing to trade Grant aid and other financial assistance Cost sharing and pooling arrangements Payments to university etc Subcontracting research & development work ...

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