Research & development tax relief / written by Bruce Braithwaite and Garry Howe.
Material type: TextPublication details: Haywards Heath : Tottel, 2007.Description: 400 pISBN:- 9781845923488 (pbk.) :
- 1845923480 (pbk.)
- 336.243160941 BRA
- HJ2331.G7
Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Long Loan | TUS: Midlands, Main Library Athlone General Lending | 336.243160941 BRA (Browse shelf(Opens below)) | 1 | Available | 00211165 |
Includes index.
1.Research and development tax relief -- 2.SME scheme: what incentives are available? -- 3.Large company scheme: what incentives are available? - 4.The meaning of R&D for tax purposes -- 5.Common factors affecting both the SME and large company schemes -- 6.The SME scheme -- 7.The large company shcheme -- 8.What is a small or medium-zied enterprise ('SME')? -- 9.SME scheme: retrospective analysis -- 10.Large company scheme: retrospective analysis -- 11.Qualifying expenditure at a glance -- 12.Time limits and submission requirements -- 13.Computer software -- 14.Aerospace -- 15.Automotive -- 16.Pharmaceutical.
This practical book provides a clear guide to the tax and technical provisions relating to this increasingly important relief. It provides extensive industry specific examples of the types of qualifying activities and expenditures.