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Wednesday, 3 December 2014. Autumn Statement 2014 – R&D Tax Relief. George Osborne announced today that he is increasing the rate of R&D tax relief for both SMEs and large companies. The new rates, which will apply to expenditure incurred on or after 1 April 2015, are 230% for SMEs (up from 225%) and 11% for large companies claiming the R&D Expenditure Credit (up from 10%). HMRC’s overview of the Autumn Statement announcements. Also mentions a couple of other proposed changes to the R&D regime. Of course...

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Wednesday, 3 December 2014. Autumn Statement 2014 – R&D Tax Relief. George Osborne announced today that he is increasing the rate of R&D tax relief for both SMEs and large companies. The new rates, which will apply to expenditure incurred on or after 1 April 2015, are 230% for SMEs (up from 225%) and 11% for large companies claiming the R&D Expenditure Credit (up from 10%). HMRC’s overview of the Autumn Statement announcements. Also mentions a couple of other proposed changes to the R&D regime. Of course...
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Aiglon Consulting Blog | aiglonconsulting.blogspot.com Reviews

https://aiglonconsulting.blogspot.com

Wednesday, 3 December 2014. Autumn Statement 2014 – R&D Tax Relief. George Osborne announced today that he is increasing the rate of R&D tax relief for both SMEs and large companies. The new rates, which will apply to expenditure incurred on or after 1 April 2015, are 230% for SMEs (up from 225%) and 11% for large companies claiming the R&D Expenditure Credit (up from 10%). HMRC’s overview of the Autumn Statement announcements. Also mentions a couple of other proposed changes to the R&D regime. Of course...

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Aiglon Consulting Blog: R&D Expenditure Credit (Tolley's Practical Tax Article)

http://www.aiglonconsulting.blogspot.com/2013/12/r-expenditure-credit-tolleys-practical.html

Tuesday, 10 December 2013. R&D Expenditure Credit (Tolley's Practical Tax Article). The new RDEC is simply a way of delivering the existing R&D relief. All of the rules in. CTA 2009, Pt 13, dealing with identifying and quantifying the qualifying expenditure for R&D remain, although some of the legislation has moved to. CTA 2009, Pt3, Ch 6A. So, while the means of delivering the relief has changed completely, the questions as to what is R&D, and what is eligible expenditure remain exactly as before. The f...

2

Aiglon Consulting Blog: Chris Moyles and regulation of tax advisers

http://www.aiglonconsulting.blogspot.com/2014/02/chris-moyles-and-regulation-of-tax.html

Saturday, 22 February 2014. Chris Moyles and regulation of tax advisers. Chris Moyles's attempts to reduce his tax liability are all over the press right now. However, if you're interested in the facts, the decision can be read here. He was the taxpayer and it was, ultimately his decision to use the scheme. However, the designers of the scheme and Moyles's own tax adviser must accept their share of the blame. One of the many problems with regulation is that it tars all advisers with the same brush. T...

3

Aiglon Consulting Blog: February 2014

http://www.aiglonconsulting.blogspot.com/2014_02_01_archive.html

Saturday, 22 February 2014. Chris Moyles and regulation of tax advisers. Chris Moyles's attempts to reduce his tax liability are all over the press right now. However, if you're interested in the facts, the decision can be read here. He was the taxpayer and it was, ultimately his decision to use the scheme. However, the designers of the scheme and Moyles's own tax adviser must accept their share of the blame. One of the many problems with regulation is that it tars all advisers with the same brush. T...

4

Aiglon Consulting Blog: Autumn Statement 2014 – R&D Tax Relief

http://www.aiglonconsulting.blogspot.com/2014/12/autumn-statement-2014-r-tax-relief.html

Wednesday, 3 December 2014. Autumn Statement 2014 – R&D Tax Relief. George Osborne announced today that he is increasing the rate of R&D tax relief for both SMEs and large companies. The new rates, which will apply to expenditure incurred on or after 1 April 2015, are 230% for SMEs (up from 225%) and 11% for large companies claiming the R&D Expenditure Credit (up from 10%). HMRC’s overview of the Autumn Statement announcements. Also mentions a couple of other proposed changes to the R&D regime. Of course...

5

Aiglon Consulting Blog: June 2013

http://www.aiglonconsulting.blogspot.com/2013_06_01_archive.html

Friday, 21 June 2013. The ATL R&D Expenditure Credit and payment of CT. A lot has been written already about the new Expenditure Credit (EC) regime for R&D claims for large companies. However, there are a couple of practical issues that I believe are worthy of discussion. These issues relate to the use of the new "expenditure credit" to discharge the company's liability to pay corporation tax. R and D Expenditure Credit. R and D Tax Relief. Wednesday, 5 June 2013. Labels: R and D Tax Relief.

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Wednesday, 3 December 2014. Autumn Statement 2014 – R&D Tax Relief. George Osborne announced today that he is increasing the rate of R&D tax relief for both SMEs and large companies. The new rates, which will apply to expenditure incurred on or after 1 April 2015, are 230% for SMEs (up from 225%) and 11% for large companies claiming the R&D Expenditure Credit (up from 10%). HMRC’s overview of the Autumn Statement announcements. Also mentions a couple of other proposed changes to the R&D regime. Of course...

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