Tax relief for research and development costs is valuable and often under-claimed. This book – suitable both for businesses and for their professional advisers – explains whether and when a claim can be made, and shows how the relief is claimed in practice.

The book is written by two experts at Mazars LLP, senior tax manager James Boughton and tax partner Lindsay Pentelow.

“I’d thoroughly recommend it as a guide for any practitioner who wants to advise clients on a new project or check whether they have a hitherto-unsuspected potential claim for R&D tax relief.” – TAXline

James Boughton CTA is a senior tax manager with Mazars LLP, working extensively in this specialist field.


Table of contents

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Contents include:

  • first principles and definitions;
  • criteria for making a claim;
  • the different schemes;
  • calculating the tax benefits;
  • practical steps in making a claim;
  • R&D capital allowances;
  • an overview of the Patent Box regime;
  • guidelines on the meaning of R&D.