Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1112E
Exception for companies creating or managing intellectual property
Section 1112E provides an exception from the PAYE and NIC cap on R&D tax relief for companies that are actively creating or managing their own intellectual property, provided they meet certain conditions about the nature and staffing of that activity.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.