This practical book provides a clear and comprehensive guide to the UK tax and technical provisions relating to this increasingly important relief. Uniquely, the book provides extensive UK industry specific examples of the types of qualifying activities and expenditures. Written by specialists in the field, with experience across a wide range of industries, this new book will help companies identify relevant expenditure and assist tax practitioners to advise their clients more effectively on how to maximize the relief available.Analysis of example If the company claimed the Raamp;D tax credit it would receive a cash refund of Ap32, 000 (Ap200, 000 x 1 6%) assuming there are no other profits which can be ... Example 2.5 SMECO Ltd is owned by a consortium of companies .
|Title||:||Research and Development Tax Credits|
|Author||:||Bruce Braithwaite, Gary Howe, Greg Howe|
|Publisher||:||Bloomsbury Professional - 2007|