RESEARCH AND DEVELOPMENT
The second edition of our popular R&D book includes an extensive new section (several chapters) on the Patent Box, as well as a thorough update of the rules for R&D.
James Boughton is a senior manager with Mazars LLP.
- First principles
- Definition of R&D
- Can a claim be made?
- Under which scheme should a claim be made?
- Calculating the benefit
- Large RDEC scheme
- RDEC scheme for SMEs
- Practical steps – making the claim
- R&D capital allowances
- Patent Box – can a claim be made?
- How to approach the Patent Box
- The pre-FA 2016 rules
- Old entrant – no new IP
- New entrant
- Old entrant – new IP