Tax Reliefs for Innovation

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Tax Reliefs for Innovation

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Tax Reliefs for Innovation

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ISBN
9781847986382
Author
Stephen Relf
Published by
CCH Editions
Publication Date
December 2013
Format
Paperback

With options for tax planning being curtailed by HMRC’s crackdown on tax avoidance, many tax advisers are concentrating on ensuring clients claim government-sponsored tax reliefs.

This book provides detailed guidance on the reliefs applying to innovation and intellectual property. The primary objects of trade in the twenty-first century deals in information, technology and knowledge and it is crucial that your clients take advantage of the current government-sponsored tax reliefs.

In particular, there is extensive coverage of research and development reliefs (expanding on the coverage in CCH’s 2011 book on the subject), which are widely acknowledged to be under-claimed due to lack of understanding of qualifying expenditure . The new patent box regime introduced by the Finance Act 2013 to support R&D tax relief programme is covered in detail. 


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