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.


Table of contents

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Contents include:

  • 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