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Research & development tax relief / written by Bruce Braithwaite and Garry Howe.

By: Contributor(s): Material type: TextTextPublication details: Haywards Heath : Tottel, 2007.Description: 400 pISBN:
  • 9781845923488 (pbk.) :
  • 1845923480 (pbk.)
Subject(s): DDC classification:
  • 336.243160941 BRA
LOC classification:
  • HJ2331.G7
Contents:
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.
Summary: 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.
Holdings
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.

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